AH1880 - Special Commissioners: Appeals to The High Court: Direct appeal to Court of Appeal

In certain circumstances, in England and Wales, a decision of the Special Commissioners may be appealed direct to the Court of Appeal instead of the High Court.

TMA70/S56A(2) permits any party to the appeal to appeal directly to the Court of Appeal instead of the High Court if-

1. all the parties to the appeal consent
2. the Special Commissioners certify that the decision involves a point of law relating wholly or mainly to the construction of an enactment which was fully argued before them and fully considered by them
3. the leave of the Court of Appeal has been obtained.

The HMRC solicitor will, in appropriate cases, take any action if HMRC wishes the case to be referred direct to the Court of Appeal.

If you receive a request from the taxpayer or the agent for HMRC to consent to a direct referral of an appeal to the Court of Appeal, acknowledge the request and refer it IMMEDIATELY to the appropriate specialist.