Taxes Management Act 1970 section 56A

Appeals from the Special Commissioners

Section 56A dealt with the procedure for bringing appeals from decisions of the Special Commissioners to the higher courts, but has been repealed as part of the transfer of tribunal functions.

• Section 56A originally set out the route by which taxpayers or HMRC could appeal a decision made by the Special Commissioners to the High Court (or Court of Session in Scotland).
• The Special Commissioners were an independent tribunal that heard complex or disputed tax cases, operating as a specialist judicial body within the tax system.
• This section was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which came into effect and transferred the functions of the Special Commissioners to the new tribunal system.
• Appeals that would previously have been handled under this section are now governed by the First-tier Tribunal and Upper Tribunal framework established under the Tribunals, Courts and Enforcement Act 2007.

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