The Special Commissioners normally hear English and Welsh
appeals in London, Birmingham and Manchester. Scottish appeals in
Edinburgh and Northern Ireland appeals in Belfast. However they
will consider applications to hear appeals in any city or town if
suitable accommodation is available and the need for a local
hearing can be demonstrated (for example because a large number of
witnesses all reside in the same location or the appellant is not
well enough to travel). If the taxpayer indicates that he wishes
his appeal to be heard away from London, Birmingham, Manchester,
Edinburgh, or Belfast then you should advise him to get in touch
with the Clerk to the Special Commissioners.
The general rule is that appeals to the Special Commissioners
in Scottish or Northern Irish cases are heard respectively in
Scotland or Northern Ireland. This is not departed from unless the
circumstances are very exceptional and both sides agree. This is
because there are differences between the rules which apply to
civil proceedings in England and Wales and in Scotland and Northern
Ireland. Also, whereas appeals from decisions of the Special
Commissioners in England and Wales are to the High Court in London,
appeals in Scotland are to the Court of Session and in Northern
Ireland to the Court of Appeal in Northern Ireland. Any application
received in a District for such an appeal to be heard in London
should be referred to the Scottish Appeals Unit.
