949AR Determinations of High Court

Summary

The section sets out requirements relating to the role of the High Court when a ‘case stated’ is referred to it by a party who is dissatisfied with a determination made by the Appeal Commissioners.

Details

(1) The High Court shall hear and determine any question of law that is referred to it by way of a ‘case stated’. In doing so, it may:

• reverse, affirm or amend the determination of the Appeal Commissioners,
• remit the matter to the Appeal Commissioners with its opinion on the determination, or
• make any other order that it considers proper.

The High Court may also make an order about costs.

(2) The High Court may refer a ‘case stated’ back to the Appeal Commissioners to be amended. Where this happens, the Appeal Commissioners must comply with the High Court request. Following the required amendment, the High Court must then act in accordance with subsection (1).

Relevant Date: Finance Act 2021