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Procedure.Tax
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L1: Appeals in general
Venue
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Appeals to the High Court
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“(3) Where –
(a) it is so agreed between the appellant and the Board, or
(b) the High Court, on an application made by the appellant, is satisfied that the matters to be decided on the appeal are likely to be substantially confined to question of law and gives leave for that purpose,
the appeal may be notified to the High Court.” (IHTA 1984, s.222(3)).
For examples of where permission was given by the High Court see Routier v. HMRC [2014] EWHC 3010 (Ch) and Barclays Wealth Trustees (Jersey) Ltd v. HMRC [2015] EWHC 2878 (Ch).
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Reason for Tribunals to take cases away from ordinary courts
“This is in keeping with the overriding aim of the tribunal system. It was set up to take issues away from the ordinary courts so that they could be dealt with by a specialist tribunal as quickly and simply as possible.” (SCA Packaging Ltd v. Boyle [2009] UKHL 37, §9).
Nature of an appeal
Appeal to FTT not an appeal in ordinary sense
“…it was said that, as the proceedings before the Special Commissioners were by way of "appeal" from the assessing Commissioners on general principles, the company should therefore open the appeal, as in the case of other appeals…With all respect, that submission is based on a fallacy, for there is nothing in the nature of a hearing before the assessing Commissioners; the company is not heard or even present when the assessing Commissioners consider the matter. Further, as was stated to be the fact in this case by Counsel before the Special Commissioners, the company is often unable to obtain from the assessing Commissioners any statement of the grounds upon which they sought to justify the direction. So there is no hearing and no reasoned judgment, but only a direction. It is impossible to apply to an appeal from such a proceeding the rules which apply to appeals from judicial hearings in the ordinary sense.” (CIR v. Transport Economy Ltd 35 TC 600 at 606).