Chapter 41 - Part iv - Exchequer Appeals
Revenue appeals by stated case
41.23.-(1) This rule applies to an appeal to the court as the Court of Exchequer in Scotland under any of the following provisions:-
(a) section 13(5) of the Stamp Act 1891(a) (appeal from Commissioners for Her Majesty’s Revenue and Customs);
(b) section 705A of the Income and Corporation Taxes Act 1988(b) (case for opinion of court from tribunal); and
(c) regulation 20(1) of the General Commissioners (Jurisdiction and Procedure) Regulations 1994(c).(1A) In relation to appeals in respect of instruments executed before 1st October 1999, paragraph (1)(a) above has effect as if the reference to section 13(5) of the Stamp Act 1891 were a reference to section 13(1) of that Act as it has effect in relation to such instruments.
(2) Subject to paragraph (3), Part II (appeals by stated case etc.) shall apply to an appeal to which paragraph (1) applies.
(3) The following provisions of Part II shall not apply to an appeal to which this rule applies:-
rule 41.5 (applications for case),
rule 41.6 (additional questions by other parties),
rule 41.7 (consideration of application by tribunal),
rule 41.8 (procedure for ordaining tribunal to state a case),
rule 41.9 (preparation and issue of the case),
rule 41.10 (intimation of intention to proceed).
Revenue appeals from Special Commissioners
41.24.-(1) This rule applies to an appeal to the court under any of the following provisions:-
(a) section 56A of the Taxes Management Act 1970(d);
(b) section 225 of the Inheritance Tax Act 1984(e); and
(c) regulation 10(1) of the Stamp Duty Reserve Tax Regulations 1986(f).
(2) Part III (appeals in Form 41.19) shall apply to an appeal to which paragraph (1) applies.
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(a) 1891 c.39.
(b) 1988 c.1; section 705A was inserted by S.I. 1994/1813 (“the 1994 Regulations”).
(c) S.I. 1994/1812.
(d) 1970 c.9; section 56A was substituted by the 1994 Regulations, Schedule 1, paragraph 11.
(e) 1984 c.51; section 225 was substituted by the 1994 Regulations, Schedule 1, paragraph 21.
(f) S.I. 1986/1711; regulation 10 was substituted by the 1994 Regulations, Schedule 1, paragraph 29.
Appeals relating to penalties
41.25.-(1) This rule applies to an appeal to the court as the Court of Exchequer in Scotland under any of the following provisions:-
(za) section 13A(7) of the Stamp Act 1891 (appeals from Special Commissioners in relation to penalties);
(a) section 53(1)(a) or 100C(4)(b) of the Taxes Management Act 1970 (appeals from General or Special Commissioners in relation to penalties);
(b) an appeal against the amount of a penalty under section 100B(3) of the Taxes Management Act 1970(c);
(c) section 249(3) or 251(2) of the Inheritance Tax Act 1984 (appeals from Special Commissioners in relation to penalties);
(d) paragraph 10(3) of Schedule 12 to the Value Added Tax Act 1994(d) (appeal from VAT tribunal in relation to penalty);
(e) paragraph 12(2) of Schedule 17 to the Finance Act 1999 (appeals from Special Commissioners in relation to penalties);
(f) paragraph 4(1) of Schedule 2 to the Tax Credits Act 2002(e) (appeals from General or Special Commissioners in relation to penalties); and
(g) paragraph 6(1) of Schedule 14 to the Finance Act 2003(f) (appeals from General or Special Commissioners in relation to penalties.
(2) Part III (appeals in Form 41.19) shall apply to an appeal to which paragraph (1)(za), (a), (c), (d) ,(e) or (f) applies.
(3) In relation to paragraph (1)(b), and (g) -
(a) Part II (appeals by stated case etc.) shall apply to an appeal from the General Commissioners; and
(b) Part III shall apply to an appeal from the Special Commissioners.
(4) Within 30 days after service on them of an appeal in Form 41.19, the General Commissioners, the Special Commissioners or the VAT Tribunal, as the case may be, shall-
(a) send six copies of a note of their findings and of the reasons for their decision to the Deputy Principal Clerk; and
(b) send a copy of that note to every party to the appeal.
Appeals relating to certain determinations of the Commissioners for Her Majesty’s Revenue and Customs
41.26.-(1) This rule applies to an appeal against a determination of the Commissioners for Her Majesty’s Revenue and Customs specified in a notice to the appellant under section 221 of the Inheritance Tax Act 1984(g) or regulation 6 of the Stamp Duty Reserve Tax Regulations 1986(h).
(2) Where the Inner House grants leave to appeal under rule 41.3(2) in an application to it under section 222(3) of the said Act or regulation 8(3) of the said Regulations, as the case may be, or it is agreed between the appellant and the Commissioners for Her Majesty’s Revenue and Customs that the appeal is to be to the court, the appellant shall, within 30 days after the date on which leave to appeal is granted, or, as the case may be, after the date on which the Board intimates its agreement to the appellant-
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(a) Section 53(1) was substituted by the 1994 Regulations, Schedule 1, paragraph 8.
(b) Section 110C was inserted by section 167 of the Finance Act 1989 (c.26).
(c) Section 100B was inserted by section 167 of the Finance Act 1989 and section 100B(3) was amended by the 1994 Regulations, Schedule 1, paragraph 15
(d) 1944 c.23.
(e) 2002 c.21
(f) 2003 c.14.
(g) 1984 c.51; citation of the Act amended by the Finance Act 1986 (c.41), section 100(1)(a).
(h) S.I. 1986/1711.
(a) lodge a statement of facts and grounds of appeal in Form 41.19, and a process unless a process has already been lodged under rule 41.2(6) (lodging process in applications for leave to appeal), in which case the statement of facts and grounds of appeal shall be lodged in that process; and
(b) on so doing, apply by motion for an order for service in accordance with rule 41.21 (orders for service and answers).
(3) The appellant shall-
(a) following the lodging of answers or on the expiry of any period of adjustment allowed, or
(b) where no answers have been lodged, on the expiry of the period allowed for lodging answers, apply by motion to the Inner House for an order for a hearing.
(4) A motion under paragraph (3) shall be intimated to the solicitor in Scotland to the Commissioners for Her Majesty’s Revenue and Customs whether or not answers have been lodged by the Commissioners.
(5) Rule 41.22(2)(b) shall apply to a motion under paragraph (3) of this rule as it applies to a motion under paragraph (1)(b) of that rule.
(6) If an appellant fails to comply with any time-limit imposed by this rule, he shall be deemed to have abandoned his appeal.
(7) Where it appears to the Inner House in an appeal under this rule that any question as to the value of land in the United Kingdom requires to be determined, the court shall remit the cause-
(a) where the land is in Scotland, to the Lands Tribunal for Scotland,
(b) where the land is in England and Wales, to the Lands Tribunal,
(c) where the land is in Northern Ireland, to the Lands Tribunal for Northern Ireland, to determine that question and remit back to the Inner House for further procedure.
(a) 1984 c.51; citation of the Act amended by the Finance Act 1986 (c.41), section 100(1)(a).
(b) S.I. 1986/1711.
