AH1875 - Special Commissioners: Appeals to The High Court: Appeals to the Court of Appeal

Following the Woolf reforms, where the hearing in the High Court is itself an appeal, which applies to most tax cases, a second appeal to the Court of Appeal can only be pursued with the permission of the Court of Appeal itself. Permission will only be granted if the Court of Appeal considers that

• the case raises an important point of principle or practice, or
• there is some other compelling reason for the Court of Appeal to hear the case.