Appeals from the general and special commissioners
|Category|| Technical Articles
Article by S Zafar A Rezvi published in April 2001 issue of Tax Adviser providing brief guidance and time-limits in respect of tax appeals. Following the Court of Appeal’s decision in Clark (Inspector of Taxes) v Perks  STC 1080, the flow chart and table provide brief guidance and the time-limits in respect of tax appeals.
Unless stated otherwise, all time-limits run from the date of the determination, decision or order being appealed. The requirements to serve documents on other parties should be obtained from the relevant rules.
The cautious view would be that the 30-day time-limit to transmit the case stated to the High Court in (SI 1994/1812), reg. 22(4) is overridden by Practice Direction CPR 52, para. 18.11.
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April 2001 by