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Enforcement
Appeals to the High Court
See VM ¶4330
The High Court has held that the 56 day limit for appealing against a tribunal decision runs from the date of the original decision, and is not extended if the tribunal subsequently corrects an aspect of that decision.
In the case in question, the tribunal issued a decision in favour of the appellant on 21 July 2006, which HMRC did not appeal within 56 days. The tribunal then corrected the decision on 13 September 2006 by including an additional paragraph on a particular topic. HMRC argued that this superseded the original decision, but the court ruled that although a new 56 day limit might apply in relation to matters covered by the additional paragraph, the correction did not extend the time limit for a general appeal against the earlier decision. HMRC's appeal was not against the additional paragraph, so it was out of time.
HMRC v Church of Scientology Religious Education College Inc [2007]
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