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The taxpayer appealed against assessments for 1995/96 and 1996/97. The General Commissioners dismissed his appeals so the taxpayer requested a stated case.
He refused to specify the question of law on which the case was to be stated and therefore the General Commissioners refused to state a case. The taxpayer applied for judicial review.
As the original decision was made before 1 April 2009 the transitional provisions in the Transfer of Tribunal Functions and Revenue and Customs Appeals Order SI 2009/56 applied and the procedure requiring a stated case in General Commissioners (Jurisdiction and Procedure) Regulations SI 1994/1812 reg 20 remained in force.
The Court of Session said that the court had followed the correct procedures and that potential consequences of failing to identify questions of law...
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