Litigation policy barred Revenue's composite appeal where challenged appeals were not separately identified

Revenue's challenge to a composite order-in-appeal disposing of multiple appeals was found not maintainable because it did not identify the specific appeal or appeals under challenge. The Tribunal also noted that the individual amounts involved were small and that the matter fell within the litigation policy threshold. As a result, the Revenue's appeal was rejected as barred by the litigation policy and for failure to properly specify the challenged orders.

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Issues: Whether the Revenue's appeal against a composite order disposing of multiple appeals was maintainable and whether it was barred under the litigation policy.

Analysis: The appeal was filed against an order-in-appeal disposing of twenty-four appeals, but the Revenue did not specify the appeal or appeals actually challenged. The Tribunal held that the Revenue was obliged to challenge the order separately in respect of each appeal. It also noted that the amounts involved in the individual appeals were small and that the appeal fell within the litigation policy threshold.

Conclusion: The Revenue's appeal was rejected as barred by the litigation policy.

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