Taxes Consolidation Act 1997 section 949AS

Appeal to Court of Appeal

Section 949AS provides for a right of appeal to the Court of Appeal against a decision of the High Court in a tax appeal case.

• A party dissatisfied with a High Court decision on a tax appeal may bring a further appeal to the Court of Appeal.
• The appeal lies from a decision made by the High Court under section 949AR (the High Court appeal stage).
• This represents the third tier of the tax appeals process, following the Appeal Commissioners and the High Court.
• The right of appeal ensures that a higher court can review the High Court's determination on questions of law arising from tax disputes.