HMRC lose again

[barca72 440]

It would be interesting to know on what grounds leave to appeal is either granted or refused.

 

 

We don't know the decision from the Court of Session yet, so all of this may not be required. However, I would say that if HMRC wish to appeal any decision by the CoS, then their case will have to be very strong.

I have printed these sub-paras so that you can judge for yourself how an appeal may come about. These are the conditions under which an appeal is applicable.

 

https://www.supremecourt.uk/docs/practice-direction-01.pdf

 

Civil appeals from Scotland

1.2.25 Under section 40 of the Court of Session Act 1988, permission to appeal is not required in appeals to which sub-paragraphs (1) and (2) apply; permission to appeal is required for appeals to which sub-paragraphs (3) and (4) apply.

1) Permission to appeal is not required from an interlocutor* of the Inner House of the Court of Session on the whole merits of the cause.

2) Permission to appeal is not required from an interlocutory** judgment of the Court of Session where there is a difference of opinion among the judges or where the interlocutory judgment is one sustaining a dilatory*** defence and dismissing the action.

3) Permission to appeal is required for an appeal against any interlocutory judgment of the Court of Session that does not fall within sub-paragraph (2), and only the Inner House of the Court of Session may grant permission. In such cases a refusal by the Court of Session to grant permission to appeal is final and no application may then be made to the Supreme Court.

4) Permission to appeal from the Court of Session is also required for an appeal under the provisions of certain Acts of Parliament, and permission may be granted either by the Court of Session or, if refused by the Court of Session, by the Supreme Court.

In the cases referred to in sub-paragraphs (1) and (2), the notice of appeal must be signed by two counsel who must certify that the appeal is reasonable. ‘Counsel’ for this purpose includes an enrolled solicitor with a right of audience in the Supreme Court. When permission to appeal is granted pursuant to sub-paragraph (3) or (4) it is not necessary for two counsel to certify that the appeal is reasonable.

 

*interlocutor -

NOUN

1.

formal

a person who takes part in a dialogue or conversation.

**interlocutory -

ADJECTIVE

1.

law

(of a decree or judgment) given provisionally during the course of a legal action.

2.

rare

of or relating to dialogue or conversation.

***dilatory -

ADJECTIVE

1.slow to act:

[der Berliner 3,751]

Seem to remember that about 14 days after the case was heard, someone "whispered" that we had won. It went silent until about ... two days ago. Let's hope that we do get a decision soon now, including some info whether a leave to appeal was granted.

[BrahimHemdani 1]

We don't know the decision from the Court of Session yet, so all of this may not be required. However, I would say that if HMRC wish to appeal any decision by the CoS, then their case will have to be very strong.

I have printed these sub-paras so that you can judge for yourself how an appeal may come about. These are the conditions under which an appeal is applicable.

 

https://www.supremecourt.uk/docs/practice-direction-01.pdf

 

Civil appeals from Scotland

1.2.25 Under section 40 of the Court of Session Act 1988, permission to appeal is not required in appeals to which sub-paragraphs (1) and (2) apply; permission to appeal is required for appeals to which sub-paragraphs (3) and (4) apply.

1) Permission to appeal is not required from an interlocutor* of the Inner House of the Court of Session on the whole merits of the cause.

2) Permission to appeal is not required from an interlocutory** judgment of the Court of Session where there is a difference of opinion among the judges or where the interlocutory judgment is one sustaining a dilatory*** defence and dismissing the action.

3) Permission to appeal is required for an appeal against any interlocutory judgment of the Court of Session that does not fall within sub-paragraph (2), and only the Inner House of the Court of Session may grant permission. In such cases a refusal by the Court of Session to grant permission to appeal is final and no application may then be made to the Supreme Court.

4) Permission to appeal from the Court of Session is also required for an appeal under the provisions of certain Acts of Parliament, and permission may be granted either by the Court of Session or, if refused by the Court of Session, by the Supreme Court.

In the cases referred to in sub-paragraphs (1) and (2), the notice of appeal must be signed by two counsel who must certify that the appeal is reasonable. ‘Counsel’ for this purpose includes an enrolled solicitor with a right of audience in the Supreme Court. When permission to appeal is granted pursuant to sub-paragraph (3) or (4) it is not necessary for two counsel to certify that the appeal is reasonable.

 

*interlocutor -

NOUN

1.

formal

a person who takes part in a dialogue or conversation.

**interlocutory -

ADJECTIVE

1.

law

(of a decree or judgment) given provisionally during the course of a legal action.

2.

rare

of or relating to dialogue or conversation.

***dilatory -

ADJECTIVE

1.slow to act:

 

This needs a lawyer but reading 2 and 3 together it seems that broadly if the judges are unanimous (which they were not last time) then you need permission to appeal to the CoS.

[Anchorman 0]

Have we even heard officially they've lost again?

[der Berliner 3,751]

Have we even heard officially they've lost again?

 

We have the Sons of Struth-Boss's FB message (OP), quoting an un-named but reliable source.

[barca72 440]

This needs a lawyer but reading 2 and 3 together it seems that broadly if the judges are unanimous (which they were not last time) then you need permission to appeal to the CoS.

 

 

You asked for the grounds upon which an appeal is either granted or refused.

I can't be more specific.

Who do you think contests these things? Lawyers? Perish the thought.

Now should this verdict come down such that an appeal follows, I've no doubt you will be interested on what the mhedia call a 'source' and what reason they will give for an appeal.

But you'll already know now, won't you.

[BrahimHemdani 1]

You asked for the grounds upon which an appeal is either granted or refused.

I can't be more specific.

 

Agreed, asked and answered, thanks.

 

Who do you think contests these things? Lawyers? Perish the thought.

Now should this verdict come down such that an appeal follows, I've no doubt you will be interested on what the mhedia call a 'source' and what reason they will give for an appeal.

But you'll already know now, won't you.

 

Thanks, that's very helpful.

Edited September 19, 2015 by BrahimHemdani

[SteveC 150]

Have we even heard officially they've lost again?

 

No, we haven't.

[compo 7,062]

It must be some rancid Tim who is keeping up this fruitless pursuit

 

EDIT : Your original word isn't deemed acceptable on the forum compo - please refrain

Edited September 19, 2015 by craig

[RANGERRAB 3,681]

It must be some rancid Tim who is keeping up this fruitless pursuit

 

A lot more than just one I'd suggest

 

EDITED for comp's inappropriate word usage

Edited September 19, 2015 by craig