Income Tax Act 2007 section 708

Cases before High Court or Court of Session

Section 708 deals with how cases involving the tax avoidance counteraction provisions are handled when they come before the High Court or the Court of Session.

• This section governs the judicial oversight of tax avoidance cases at the level of the High Court (in England and Wales) or the Court of Session (in Scotland).
• It provides the procedural framework for how these courts handle appeals or references relating to counteraction of tax advantages.
• The section was originally based on section 705A of the Income and Corporation Taxes Act (ICTA) and was carried forward into the Income Tax Act 2007.
• The provision was subsequently amended by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, reflecting the reorganisation of tax tribunal structures.