The Civil Procedure Rules 1998

Appeals from value added tax tribunals

Rule 6—(1) A party to proceedings before a value added tax tribunal who is dissatisfied in point of law with a decision of the tribunal may appeal under section 11 (1) of the Tribunals and Inquiries Act 1992(1) to the High Court and Order 94, rule 9 shall not apply in relation to such an appeal.

(2) Such an appeal shall be heard and determined by a single judge of the Queen’s Bench Division or, where both parties consent, by a single judge of the Chancery Division.

(3) Order 55, rule 4 (2) shall apply in relation to any such appeal as if for the period of 28 days specified in that rule there were substituted a period of 56 days, except where the appeal is made following the refusal of the Value Added Tax Tribunal to grant a certificate under article 2 (b) of the Value Added Tax Tribunal Appeals Order 1986(2).

(3A) Where the tribunal has refused to grant a certificate under article 2 (b) of the Value Added Tax Tribunal Appeals Order 1986, the 28 day period mentioned in Order 55, rule 4 (2) shall be calculated from the date of the release of the decision of the tribunal containing the refusal.

(4) This rule is without prejudice to the right of the parties to appeal direct to the Court of Appeal in accordance with Order 59, rule 22.

(1)

1992 c. 53; section 11(1) was amended by the Education Act 1993 (c. 35) section 181(2); the Sea Fish Conservation Act 1992 (c. 60), section 9; and by the Education Act 1996 (c. 56), section 582(1), schedule 37, Part 1, paragraph 118.

(2)

S.I. 1986/2288.