Income Tax Act 2007 section 707

Statement of case by tribunal for opinion of High Court or Court of Session

Section 707 deals with the procedure for appealing a tribunal decision on anti-avoidance matters to the High Court (in England and Wales) or the Court of Session (in Scotland).

• Either the taxpayer or an officer of Revenue and Customs may ask the tribunal to state a case for the opinion of the higher court if dissatisfied with the tribunal's decision.
• The appeal route is to the High Court in England and Wales, or to the Court of Session in Scotland, depending on where the case is heard.
• There is no longer a requirement for the dissatisfied party to formally declare their dissatisfaction before requesting the tribunal to state a case — simplifying the administrative process.
• References to "the Board" (of HMRC) have been updated to refer to "an officer of Revenue and Customs", reflecting that it is the individual officer handling the case who acts in the proceedings.