Revenue Note for Guidance

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Revenue Note for Guidance

941 Statement of case for High Court


Immediately following the determination of an appeal by the Appeal Commissioners, the appellant or the inspector – if they are dissatisfied with the determination as being erroneous on a point of law – may declare their dissatisfaction to the Appeal Commissioners. They may then ask the Appeal Commissioners to state a case for the opinion of the High Court which will subsequently hear and determine the case. An appeal may be made to the Supreme Court from the High Court’s decision.


(1) If the inspector or the appellant is dissatisfied with the determination of an appeal by the Appeal Commissioners as being in error on a point of law, either party can immediately declare their dissatisfaction to the Appeal Commissioners who dealt with the appeal.

(2) The dissatisfied party has 21 days in which to send a written notice to the Clerk to the Appeal Commissioners requiring the Appeal Commissioners to state and sign a case for the opinion of the High Court.

(3) A fee of 25 is payable to the Clerk before the aggrieved party is entitled to have the case stated.

(4) The case stated must set down the facts and the Appeal Commissioners’ determination and must be transmitted to the High Court by the party which sought it within 7 days after it is received.

(5) At or before this time, the party requiring the case stated must notify the other party in writing that the case has been stated and must send the other party a copy of the case stated.

(6) The High Court must hear and determine any question of law arising on the case, and must reverse, affirm or amend the Appeal Commissioners’ determination. It may also remit the matter to the Appeal Commissioners with an opinion of the Court and any orders in relation to costs, etc may also be made.

(7) The High Court may send the case back for amendment following which judgement is to be delivered.

(8) The decision of the High Court may be appealed to the Supreme Court.

(9) When a case stated is finally determined by the High Court or Supreme Court, any tax overpaid will be refunded with interest while any underpayment will be treated as arrears of tax to be paid by the appellant.

Relevant Date: Finance Act 2021