Selective appellate approach: pursue appeals only with strong justification and a realistic prospect of success. A selective appellate approach is required: appeals and references should be pursued only with adequate justification and a good prospect of success, following the Board's prescribed yardstick. Tribunal factual findings warrant High Court reference only if wholly perverse or based on no evidence; Supreme Court appeals should be limited to questions of law of clear general importance. Counsel advice and consideration of existing decisions must accompany recommendations, and the Board normally will not approve appeals below specified revenue thresholds.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Selective appellate approach: pursue appeals only with strong justification and a realistic prospect of success.
A selective appellate approach is required: appeals and references should be pursued only with adequate justification and a good prospect of success, following the Board's prescribed yardstick. Tribunal factual findings warrant High Court reference only if wholly perverse or based on no evidence; Supreme Court appeals should be limited to questions of law of clear general importance. Counsel advice and consideration of existing decisions must accompany recommendations, and the Board normally will not approve appeals below specified revenue thresholds.
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