Applications for permission to appeal in the Tax Chamber and Chancery Chamber: Updated May 2015

This Practice Statement has been made by the Presidents of the Tax and Chancery Chamber and the Tax Chamber to give guidance to the tribunal and to tribunal users on the practice adopted in relation to the handling of applications for permission to appeal from the Tax Chamber to the Tax and Chancery Chamber, and from the Tax and Chancery Chamber to the relevant Court of Appeal or the Court of Session. Full details can be found below.