The Litigation and Technical Advice Team (LTAT): Judicial Review
Judicial review is a High Court procedure allowing individuals or groups to challenge in court the way that Ministers, Government Departments and other public bodies make administrative decisions.
- where judicial review is mentioned as a possibility; or
- where there is some indication that the parties are considering a challenge by legal proceedings other than via the CGT / IHT appeals procedures; or
- where the parties argue, for example, that we must accept a certain value / valuation method as a result of an earlier official statement/alleged practice;
should be referred immediately to the LTAT.
|Additional Guidance: SVM150000|