If either party is dissatisfied with a decision 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
AH1860). 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.
