A tax judicial review is a type of court proceeding in which a taxpayer asks the Administrative Court to set aside a decision or action taken by panel of judges (or another public body) on the grounds that it has behaved either illegally, irrationally (i.e. very unreasonably), in serious breach of proper procedure or contrary to a taxpayer’s legitimate expectations (e.g. a failure to follow a promise made to the taxpayer).

assisting taxpayers to take legal action, namely conducting a review because of the taxpayer's dissatisfaction with the results of the decision of the panel of judges.