The Appeals Officer’s decision is normally final and
conclusive but may be appealed to the High Court on
any question of law.
However, it may be subject to review in the following
- by an Appeals Officer where new facts or evidence
which are relevant to the original decision are brought
to notice since the appeal decision was given, or
- by the Chief Appeals Officer where it is considered that
the decision was wrong by reason of a mistake in
relation to the law or the facts.
In making a request for a review of an appeal decision you
must enclose the new evidence, or, if you are seeking a
review by the Chief Appeals Officer, you must give specific
reasons why you believe a mistake has been made
regarding the law or the facts.