Income Tax Act 2007 section 710

Appeals from High Court or Court of Session

Section 710 deals with the right to appeal decisions of the High Court (in England and Wales) or the Court of Session (in Scotland) to the Supreme Court in matters arising under the income tax provisions.

• Decisions made by the High Court or the Court of Session on income tax matters may be appealed to the Supreme Court.
• The section originally referenced "the House of Lords" but was updated to refer to "the Supreme Court" following the Constitutional Reform Act 2005.
• A transitional provision ensured that references to "the House of Lords" applied during the period before the Supreme Court formally took over the appellate role.
• The section derives from the earlier provisions in section 705A(8), (9) and (12) of the Income and Corporation Taxes Act (ICTA).