82. Cases stated for General Division of High Court

The Board may at any time and in regard to any appeal, with or without proceeding to the determination of the appeal, state a case on a question of law for the opinion of the General Division of the High Court.

A stated case must set forth the facts and any finding of fact by the Board, the decision (if any) of the Board, and the question for the opinion of the General Division of the High Court, and must be signed by the officiating chairperson or, in the chairperson’s absence, by any other member attending the sitting at which the appeal was heard.

The secretary must transmit the case, when stated and signed as aforesaid, to the General Division of the High Court, and must forward a copy thereof to the appellant and to the Comptroller.

The General Division of the High Court may cause a stated case to be sent back for amendment and thereupon the case must be amended accordingly.

In considering any stated case, the General Division of the High Court is to afford opportunity for argument thereon to be put forward by or on behalf of the appellant and the Comptroller.

The General Division of the High Court is to hear and determine any question of law arising on a stated case and may in accordance with its decision thereon confirm, reduce, increase or annul any assessment (including the amount of any unabsorbed losses, allowances or donations that may be carried forward) determined by the Board in the appeal, or may remit the case to the Board with the opinion of the General Division of the High Court thereon.

Where a case is so remitted by the General Division of the High Court, the Board is bound by the opinion of the General Division of the High Court and must give effect thereto by its decision in the appeal or (as the case may be) by revising any previous decision made by it in the appeal to the extent (if any) to which that previous decision does not accord with the opinion of the General Division of the High Court.