A study is made on the total appeals to Special Commissioners from 1968 to 2000.

It was noted that a total of 1,523 appeal cases were presented during that period. Based on these appeal cases, only 11.4% or 173 cases were successful to the taxpayers.

From the above, it can be concluded that in most of the cases, either the appellants do not study the laws thoroughly before making an appeal or the cases fall into a grey area and the appellants are not experienced enough to put up a strong argument.