The Special Commissioners may give a decision in principle only.
TMA70/S56A (1)(a) permits a right of appeal to the High Court where
the Special Commissioners have given such a decision. See Reg
18(5)-(9) Special Commissioners Regulations
When you receive a decision in principle from the Special
Commissioners you should take the same action as when notified of
any other decision of the Special Commissioners (see AH1840).