JUDICIAL REVIEW IN THE UPPER TRIBUNAL

does any one have experience of this please, how is a case lodged if it has not had any first tier tribunal input , I have a case in which HMRC are refusing to give a notional entitlement award to offfset an overpayment of tax credits,no explanation, just a refusal. even though the case comes within HMRC own guidance. could the UT be the place to get the decision challenged ??? the amount of overpaid tax credit is involved is nudging £20.000

The only type of JR case you can commence in the UT is a challenge to an act or failure to act on the part of the First-tier Tribunal (and the UT has consistently held that almost every type of decision of the FtT can in fact be challenged by the normal appeal route anyway so the scope for those is thankfully limited in any event). See section 18 Tribunals Courts and Enforcement Act 2007 and Practice Direction (UT: JR Jurisdiction) 2009.

For your case then it must be commenced in the High Court- so your client needs legal aid etc.

The High Court can then transfer the case to the UT -(see section 31A of the Supreme Court Act, if certain conditions are met (Condition 1 and 2 from section 18 of the Tribunals Courts and Enforcement Act 2007).

A good place to read about this is page 1472 and 1475-1476 of current edition of Vol 3 of Sweet and Maxwell.

Thank you, I had wondered why the JR in the UT had been so little mentioned here, the problem now is getting legal aid etc I suppose !!! It is very frustrating that HMRC appear to be able to get away with this kind of nonsense year after year

maybe see if public law project or one of the public law private firms would be interested - could perhaps round up a group of claimants this has happened to - HMRC seem to do it fairly routinely judging by threads in this forum so big JR could be good idea.