If either party is dissatisfied with a decision by the General
Commissioners as being erroneous on a point of law s/he can by
notice in writing addressed to their clerk, require the General
Commissioners to state and sign a case for the opinion of the
Court.In England and Wales this is the High Court, in Scotland the
Court of Session, sitting as the Court of Exchequer
(TMA70/S56(10)), and in Northern Ireland, the Court of Appeal.
If either party is dissatisfied with a decision at a personal
hearing by the Special Commissioners as being erroneous on a point
of law they can appeal directly to the Court.In England and Wales
an appeal against a decision of the Special Commissioners is direct
to the High Court (TMA70/S56A(1)). In Scotland the appeal is to the
Court of Session, sitting as the Court of Exchequer
(TMA70/S56A(10)) and in Northern Ireland the appeal is to the Court
of Appeal (TMA70/S58(2B)).
Tax is required to be paid (or repaid) on the basis of the
decision of the Commissioners, notwithstanding that a case has been
required and/or the appeal is going to be heard by the High Court.
Following the decision in the High Court, the Court of
Session or the Court of Appeal in Northern Ireland there are
opportunities for further appeal in certain circumstances,
including appeal to the House of Lords in exceptional
circumstances. For more information about requesting a stated case
and how to handle a case which is going to the High Court see
AH1500 (appeal determined by General Commissioners) or AH1850
(appeal determined by Special Commissioners).
