949AP Appealing against determinations

Summary

This section provides for a right of appeal to the High Court on a point of law by a party who is dissatisfied with an Appeal Commissioner’s determination.

Details

(1) An Appeal Commissioner’s determination is ‘final and conclusive’ (i.e. not appealable), except where an appeal is made to the High Court in the manner outlined in this Chapter.

(2) A party who is dissatisfied with an Appeal Commissioner’s determination may appeal to the High Court.

The grounds for such an appeal are restricted to situations where the party considers that the Appeal Commissioners erred in making their determination in relation to a point of law and not in relation to the facts. The party is required to send a written notice to the Appeal Commissioners requesting them to prepare a ‘case stated’.

(3) The notice sent to the Appeal Commissioners requesting a ‘case stated’ must:

• state how the party considers the determination to have erred in relation to a point of law, i.e. the particular point(s) of law must be identified,
• be sent to the Appeal Commissioners within a period of 21 days after the Appeal Commissioners have sent their determination to the parties, and
• be sent by the party requesting the ‘case stated’ to the other party when it is being sent to the Appeal Commissioners.

(4) No appeal shall lie to the High Court where a provision of the Acts (other than this section) provides that the determination of the Appeal Commissioners in relation to that matter shall be final and conclusive.

Relevant Date: Finance Act 2021