Cases may arise where there is some dispute as to whether or not a particular appeal has been determined by agreement under TMA70/S54. If the point cannot be resolved, list the appeal for hearing by the Commissioners. At the hearing ask the Commissioners to consider and determine the preliminary question of whether or not they have jurisdiction. If they decide that there has been a prior Section 54 determination, then there is no open appeal for them to consider. Alternatively, if they decide there has been no determination, then they can either proceed and hear the appeal or adjourn to allow you to seek to agree figures with the taxpayer (see Cansick (Murphy's Executors) v Hochstrasser 40TC151 and Delbourgo v Field 52TC225).
