AH0315 - Appeals Handbook - Settlement of Appeals by Agreement: Essentials of a good agreement

In any case where legal proceedings (whether in the High Court or by distraint or by summary proceedings) are contemplated, take any steps necessary to regularise the agreement. The essentials of a good agreement are-

• agreement to the adjustment of the amount of any amendment, assessment, decision or determination (as distinct from agreement of the profits of an accounting period) and of any other matters specifically mentioned in the appeal
• full agreement, by both parties, without provisos
• copies (available for production) of all letters necessary to prove agreement including, where appropriate, form 46A-1 or TC622 (see AH0310).