Taxes Consolidation Act 1997 section 949AR

Determinations of High Court

Section 949AR sets out the powers of the High Court when hearing and determining a case stated referred to it following a determination by the Appeal Commissioners.

• The High Court hears and decides any question of law arising from a case stated referred by the Appeal Commissioners.
• The Court may reverse, affirm or amend the Appeal Commissioners' determination, remit the matter back with its opinion, or make any other order it considers just.
• The Court may also make whatever order as to costs it thinks appropriate.
• Where the Court sends the case stated back to the Appeal Commissioners for amendment, the amended case must then be dealt with by the Court in the usual way.