AH0455 - General and Special Commissioners: Summary of Regulations

The Regulations came into effect on 1 September 1994

The Regulations came into effect on 1 September 1994

Definitions of words and phrases used in the Regulations

Definitions of words and phrases used in the Regulations

a) It is made clear that, except in relation to proceedings under TMA70/S100C (penalty proceedings) any party to the proceedings may ask the Clerk to list a case for hearing and that the Clerk shall send notice of the date, place and time of the hearing to each party.

b) 28 days notice of a hearing must be given unless the parties otherwise agree or the Commissioners so direct.

a) It is made clear that, except in relation to proceedings under TMA70/S100C (penalty proceedings) and one other involving Inheritance Tax, any party to the proceedings may ask the Clerk to list a case for hearing and that the Clerk shall send notice of the date, place and time of the hearing to each party.

b) 28 days notice of a hearing must be given unless the parties otherwise agree or the Commissioners so direct.

Allows the Special Commissioners to give certain directions in preparation for a hearing.

Sets out the procedures for summoning of witnesses.

Sets out the procedures for summoning of witnesses.

Provides for the agreement of documents by the parties prior to a hearing and defines what the agreement means.

Provides for the agreement of documents by the parties prior to a hearing and defines what the agreement means.

The Commissioners have powers to direct that proceedings are to be heard together or in succession where there are common issues involved.

The Commissioners have powers to direct that proceedings are to be heard together or in succession where there are common issues involved.

Special provisions regarding proceedings under the Social Security Contributions (Transfer of Functions, etc.) Act 1999 which allow the Commissioners to transfer those proceedings to the Special Commissioners where those proceedings give rise to common or related issues of fact or law.

Special provisions regarding proceedings under the Social Security Contributions (Transfer of Functions, etc.) Act 1999 which allow the Presiding Special Commissioner to direct that one of those proceedings may be heard in the first instance as a lead case.

The Commissioners have the power to join additional parties to an appeal.

The Commissioners have the power to join additional parties to an appeal.

Allows for the holding of a preliminary hearing.

Gives the Commissioners the power to serve notice on any party to the proceedings, requiring the delivery of such particulars as are required for the purposes of determining any of the issues in the proceedings and to make available for inspection all such books, accounts or other documents in the party’s possession or power containing information relating to the subject matter of the proceedings.

Gives the Commissioners the power to serve notice on any party to the proceedings requiring the delivery of such particulars as are required for the purposes of determining any of the issues in the proceedings and to make available for inspection all such books, accounts or other documents in the party’s possession or power containing information relating to the subject matter of the proceedings.

Permits postponements and adjournments of hearings.

Permits postponements and adjournments of hearings.

Deals with the introduction of expert evidence at a hearing. This regulation is not applicable in Scotland.

Deals with the introduction of expert evidence at a hearing. This regulation is not applicable in Scotland.

Applies to appeals under section 320(1) of the Proceeds of Crime Act 2002

Suggests at least three General Commissioners should sit where possible but the validity of proceedings where only two Commissioners sit cannot be challenged. Requires the Commissioners to decide which of them shall preside at any hearing and permits proceedings to be continued by one or more who commenced the hearing if the parties agree.

One, two or three Special Commissioners may sit. Where more than one sits the Presiding Special Commissioner shall preside unless he directs otherwise. If he does not sit he nominates the one to preside. The proceedings may be continued by one or more who commenced the hearing if the parties agree unless the Presiding Special Commissioner directs otherwise.

a) HMRC may be represented by a barrister, advocate, solicitor or any officer of Revenue & Customs.

b) Any other party may be represented by any person whether or not he is legally qualified, except where in a particular case the Commissioners think they have good reason for refusing representation by a particular person, unless he is legally qualified or has been admitted a member of an incorporated society of accountants.

a) The respondent may be represented by a barrister, advocate, solicitor or any officer of Revenue & Customs.

b) Any other party may be represented by any person whether or not he is legally qualified, except where in a particular case the Commissioners think they have good reason for refusing representation by a particular person, unless he is legally qualified or has been admitted a member of an incorporated society of accountants.

The hearing is in public unless the Commissioners direct that all or part of a hearing shall be in private on an application by all the parties, or by any party or on the tribunal's own initiative.

The hearing is in public unless the Commissioners direct that all or part of a hearing shall be in private on an application by all the parties, or by any party or on the tribunal's own initiative.

If a party fails to attend a hearing or be represented, the Commissioners may still hear and determine the appeals or they may adjourn or postpone as they see fit. However they must consider any written representations by that party and give the other parties present at the hearing the opportunity to comment on those representations.

If a party fails to attend a hearing or be represented, the Commissioners may still hear and determine the appeals or they may adjourn or postpone as they see fit. However they must consider any written representations by that party and give the other parties present at the hearing the opportunity to comment on those representations.

Sets out the procedure to be adopted at hearings. The Commissioners are able to hear evidence of any fact which is relevant. They are not restricted to hearing only hear lawful evidence.

Sets out the procedure to be adopted at hearings. The Commissioners are able to hear evidence of any fact which is relevant. They are not restricted to hearing only hear lawful evidence.

Sets out how decisions shall be made and how the parties are to be notified of those decisions.

Sets out how decisions, including decisions in principle, shall be made and how the parties are to be notified of those decisions.

The Commissioners are given formal authority to review a final determination in certain circumstances.

The Commissioners are given formal authority to review a final determination or decision in principle in certain circumstances.

Permits the Special Commissioners to make public their decisions but where the hearing was in private, then publication is to be in an anonymised form.

Permits the Special Commissioners to award costs against any party to an appeal if that party has acted wholly unreasonably in connection with the hearing of that appeal.

Sets out the procedure for recording a market value or apportionment of value determined for Capital Gains Tax.

Sets out the procedure for recording a market value or apportionment of value determined for Capital Gains Tax.

Special procedure for the reference of questions of value to other tribunals.

Special procedure for the reference of questions of value to other tribunals.

Sets out the requirements relating to the stated case procedure.

Sets out certain rules to be observed in connection with consideration of a draft stated case.

Requires that the party requiring the case transmits the signed case to the High Court within 30 days of receiving it and notifies the other parties that the case has been stated.

Special provisions relating to the case stated procedure in Scotland and N Ireland.

Contains the provisions for the award of penalties for failures to comply with directions given by the Special Commissioners, witness summons, notices for information etc.

Provides that proceedings or determinations shall not be rendered void because of a failure to comply with any provisions of the Regulations and allows the Commissioners to remedy or waive irregularities.

Provides that proceedings or determinations shall not be rendered void because of a failure to comply with any provisions of the Regulations and allows the Commissioners to remedy or waive irregularities.

Requires that any notice to be given under the Regulations should be in writing unless the Commissioners authorise it to be given orally.

Requires that any notice to be given under the Regulations should be in writing unless the Commissioners authorise it to be given orally.

Deals with service of the notices - how they are to be in be served and on whom.

Deals with service of the notices - how they are to be in be served and on whom.

Permits the Commissioners to substitute other forms of service or dispense with service of notices in appropriate cases.

Permits the Commissioners to substitute other forms of service or dispense with service of notices in appropriate cases.