PART VAppeals and Other Proceedings
Proceedings before Commissioners
56Statement of case for opinion of the High Court
(1)
Immediately after the determination of an appeal by the Commissioners, the appellant or the inspector or other officer of the Board, if dissatisfied with the determination as being erroneous in point of law, may declare his dissatisfaction to the Commissioners who heard the appeal.
(2)
The appellant or the inspector or other officer of the Board, as the case may be, having declared his dissatisfaction, may, within thirty days after the determination, by notice in writing addressed to the clerk to the Commissioners, require the Commissioners to state and sign a case for the opinion of the High Court thereon.
(3)
The party requiring the case shall pay to the clerk to the Commissioners a fee of £1 for and in respect of the same, before he is entitled to have the case stated.
(4)
The case shall set forth the facts and the determination of the Commissioners, and the party requiring it shall transmit the case, when stated and signed, to the High Court, within thirty days after receiving the same.
(5)
At or before the time when he transmits the case to the High Court, the party requiring it shall send notice in writing of the fact that the case has been stated on his application, together with a copy of the case, to the other party.
(6)
The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Commissioners with the opinion of the Court thereon, or may make such other order in relation to the matter as to the Court may seem fit.
(7)
The High Court may cause the case to be sent back for amendment, and thereupon the case shall be amended accordingly, and judgment shall be delivered after it has been amended.
(8)
An appeal shall lie from the decision of the High Court to the Court of Appeal and thence to the House of Lords:
Provided that—
(a)
no appeal shall lie to the House of Lords from the Court of Appeal unless leave has been given under and in accordance with section 1 of the M1Administration of Justice (Appeals) Act 1934, and
(b)
this subsection has effect subject to Part II of the M2Administration of Justice Act 1969 (appeal from High Court to House of Lords).
(9)
Where the appeal is against an assessment, then notwithstanding that a case has been required to be stated or is pending before the High Court, tax shall be paid in accordance with the determination of the Commissioners who have been required to state the case :
Provided that, if the amount of the assessment is altered by the order or judgment of the High Court, then—
(a)
if too much tax has been paid the amount overpaid shall be refunded with such interest, if any, as the High Court may allow ; or
(b)
if too little tax has been paid, the amount unpaid shall be deemed to be arrears of tax, and shall be paid and recovered accordingly.
(10)
All matters within the jurisdiction of the High Court under this section shall be assigned in Scotland to the Court of Session sitting as the Court of Exchequer, and an appeal shall lie from the decision under this section of the Court of Session, as the Court of Exchequer in Scotland, to the House of Lords.
(11)
This section has effect in Northern Ireland subject to section 58 below.