This paragraph examines the concept of the 'supervisory jurisdiction' of the tribunal in the context of VAT appeals.
Supervisory and appellate jurisdiction and VAT appeals
In Dollar Land1 Judge J summarised the distinction between an appellate and supervisory jurisdiction as follows2:
'in essence, while an “appellate” jurisdiction permits the tribunal to consider whether the decision of the Commissioners was based on appropriate evidence and correct application of the relevant legal principles, usually derived from the statutory framework, the 'supervisory' jurisdiction, when present, enables the tribunal to “review” the decision of the Commissioners.'
In another case, where the word was used differently, the distinction was described in the following terms3:
'The first matter in this appeal is to establish the nature of the appeal to the
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