AH1500 - General Commissioners: Appeals to the High Court: Contents


AH1501The Woolf reforms
AH1505Limitation of right of appeal
AH1510Fact or law
AH1515Adverse decision: request for stated case
AH1520Demanding a case
AH1525Stated case demanded by taxpayer
AH1530Point of law
AH1535Preparation of draft case
AH1540Draft case demanded by Revenue received: report to Head Office
AH1545Draft case demanded by taxpayer received: report to Head Office
AH1550Amendments to draft case
AH1555Failure to meet time limits: stated case
AH1560Draft case demanded by Revenue: receipt of signed case
AH1565Draft case demanded by taxpayer: receipt of signed case
AH1570Adjustments following Commissioners’ decisions
AH1575Court decisions adverse to HMRC
AH1580Court decisions generally which change a previously held view of the law: Self Assessment
AH1585Appeals to the Court of Appeal
AH1590Higher courts: authority of decisions
AH1595Costs



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