Jesner v Renfrew General Commrs

Administration and appeals: Stated Case procedure

In Jesner v Renfrew General Commrs (CA – 4 March) an individual (J) appealed against assessments for 1995/96 and 1996/97. In February 2009 the General Commissioners dismissed his appeals and J requested a Stated Case. The Commissioners asked J to identify 'the question of law on which he required a case to be stated' observing that the effect of General Commissioners (Jurisdiction and Procedure) Regulations 1994 (SI 1994/1812) reg 20(4) was that 'if the Commissioners are not satisfied that the question identified is a question of law the Commissioners may refuse to state a case'. J refused to comply with this request contending that reg 20(4) contravened the Human Rights Act 1998. The Commissioners therefore refused to state a Case and J applied for judicial review. The CS dismissed his application. Lord Bracadale observed that J had failed...