If either party is dissatisfied with a decision at a personal
hearing by the Commissioners as being erroneous on a point of law
s/he may be able to take the appeal to the High Court (or
equivalent – see AH1565 and AH1600). But there is no right of
appeal to the High Court on a point of law unless expressly
authorised by Statute. (See Bruce v Burton, 4TC399; Furtado v City
of London Brewery Co Ltd, 6TC382.)
The right is given as regards all matters to which the appeal
procedure is specifically applied by the Taxes Acts.
There is no such right with regard to certain applications
for relief in respect of which the Taxes Acts make no provision for
appeals.
