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Where the appeal was substantially confined to questions of law, an appeal could be brought before the High Court rather than the Special Commissioners in certain circumstances. This procedure has been retained, notwithstanding the overhaul of the tax appeal system. Appeal against a determination may be notified to the High Court¹:

1. Ìý

   •ÌýÌýÌýÌý where the appellant and the Board agree that the matters for decision on appeal 'are likely to be substantially confined to questions of law', or

2. Ìý

   •ÌýÌýÌýÌý in the absence of such agreement, if the appellant applies for and obtains leave from the High Court, having satisfied the court that the subject matter falls within that category².

In Von Ernst & Cie SA³ it was contended that there was a lacuna in the legislation as the court is not expressly given the same power as the Special Commissioners to vary a notice of determination⁴, but only a power to reverse, affirm or amend a determination of the Special Commissioners⁵.