Act of Sederunt (Rules of the Court of Session 1994) 1994

PART IVEXCHEQUER 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(1) of the Stamp Act 1891(1) (appeal from Commissioners of Inland Revenue);

(b)section 56 of the Taxes Management Act 1970(2) (case for opinion of court from General or Special Commissioners);

(c)section 225 Inheritance Tax Act 1984(3) (case for opinion of court from Special Commissioners); and

(d)regulation 10 of the Stamp Duty Reserve Tax Regulations 1986(4) (case for opinion of court from Special Commissioners).

(2) Subject to paragraph (4), Part II (appeals by stated case etc.) shall apply to any appeal to which paragraph (1) applies.

(3) On the case being stated, signed and sent to the party requesting it, that party shall, within the period prescribed by the enactment under which the appeal is made–

(a)give written intimation to every other party that a case has been stated on his application and that he intends or does not intend, as the case may be, to proceed with the appeal; and

(b)where he intends to proceed with the appeal–

(i)endorse and sign a certificate on the case of compliance with sub-paragraph (a) above; and

(ii)lodge the case with the Deputy Principal Clerk.

(4) 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),

• rule 41.11 (lodging of case in court).

Revenue appeals from Special Commissioners

41.24.—(1) This rule applies to an appeal to the court as the Court of Exchequer in Scotland under or by virtue of regulations made under section 56B of the Taxes Management Act 1970(5).

(2) Part III (appeals in Form 41.19) shall apply to an appeal to which paragraph (1) applies.

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:–

(a)section 53(2) of the Taxes Management Act 1970(6) (appeals from General or Special Commissioners in relation to penalties);

(b)section 100B(3) or 100C(4) of that Act(7) (appeals from General or Special Commissioners in relation to penalties); and

(c)section 249(3) or 251(2) of the Inheritance Tax Act 1984 (appeals from Special Commissioners in relation to penalties).

(2) Part III (appeals in Form 41.19) shall apply to an appeal to which paragraph (1) applies.

Appeals relating to certain determinations of the Commissioners of Inland Revenue

41.26.—(1) This rule applies to an appeal against a determination of the Commissioners of Inland Revenue specified in a notice to the appellant under section 221 of the Inheritance Tax Act 1984(8) or regulation 6 of the Stamp Duty Reserve Tax Regulations 1986(9).

(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 of Inland Revenue 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–

(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 to the Commissioners of Inland Revenue 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.