A hearing is postponed where there has been no consideration of
the substantive issues of the appeal and the appeal is not to be
heard and determined until a later date, for example to allow more
time for either party to obtain or submit information or where a
person is unable to attend the hearing due to absence, sickness or
some other reasonable cause. A Tribunal may postpone the hearing of
any proceedings, and the Clerk sends notice to the parties of the
place, date and time of the postponed hearing (Regulation 8(1)).
A hearing is adjourned where the appeal has been part heard
and has to be discontinued for some reason and reconvened at a
later time or date. If both parties are present, the Tribunal may
announce to the parties the time, date and place of the adjourned
Hearing and in this case no notice need be sent by the Clerk.
(Regulation 8(3)).
Under Regulation 8(4), when a hearing is adjourned in order
that further information or evidence may be obtained, the Tribunal
may give directions regarding the disclosure of such information or
evidence to the parties prior to the resumed hearing. It is
implicit that the 'further information or evidence' must be in
existence before a Direction can be given to disclose such evidence
or information. Although no penalties are exigible for failure to
comply with such a Direction, undoubtedly any party which did not
comply with the Direction would commence the resumed Hearing 'on
the wrong foot'. Please note that it is open to the taxpayer to
apply for a Direction under Regulation 8(4) against HMRC in respect
of any evidence or information held by HMRC which might or might
not be adduced at the hearing.
Many Divisions of General Commissioners will use this helpful
Regulation to give Directions about the exchange of documents
etc.
