Restricting Government appeals: require careful consideration before filing and initiate closure procedures for long-pending cases. Government departments should restrict filing of appeals, especially in revenue matters, by issuing directions that appeals be lodged only after careful consideration and by assigning responsibility for decisions not to file; analogous closure procedures used to terminate long pending criminal cases should be considered for tribunals, adjudicating bodies and revenue disputes. The circular calls for wide publicity of these recommendations and for departments to report action taken to the Board.