These two appeals are brought by South Gloucestershire Council against decisions of Valuation Tribunals allowing reductions in council tax to the Respondent taxpayers. The jurisdiction of this court arises under regulation 51 of the Valuation and Community Charge Tribunals Regulations 1989 (SI 1989/439), as amended in 1993 (by SI 1993/292), providing for an appeal to the High Court on a question of law.

http://www.bailii.org/ew/cases/EWHC/Admin/2006/3117.html