In England and Wales an appeal against a decision of the Special
Commissioners is by direct appeal to the High Court on a point of
law (TMA70/S56A(1)).
The Appellant’s Notice (of appeal) must be lodged in
the High Court within 56 days. The time limit runs from the date on
which notice of the decision is given. The Appellant’s Notice
must also be served on the Commissioners and any parties to the
proceedings.
In Northern Ireland the appeal is in any case to the Court of
Appeal (TMA70/S58(2B)).
In Scotland the appeal is to the Court of Session, sitting as
the Court of Exchequer (TMA70/S56A(10)).
