The last word on tax appeals

The Supreme Court stands at the head of the United Kingdom’s judicial appeals system, including appeals in tax cases. However, the relevant threshold for securing the court’s permission to appeal a tax case to the Supreme Court is no different to that applied in other appeals. However important the tax issue may appear to the parties and their legal teams, the question that concerns the court in granting or refusing permission is whether the case raises an arguable point of law of general public importance. In this respect, in framing any application, it is relevant to bear in mind that the justices who will consider any permission application are not tax specialists and are not solely concerned with whether the decision below was correct but, as some of the country’s best legal minds, will have more general considerations in mind.