AH0477 - General and Special Commissioners: The General Commissioners (Jurisdiction and Procedure) Regulations 1994 - Regulation 17

This enables the Tribunal to review its final determination of a matter. This can occur on the application of either party or by the Tribunal itself.

There are only three grounds for such an application:-

1. An administrative error. This is self-evident and can be dealt with quite simply.
2. When a party who is entitled to be heard fails to appear or be represented, having good and sufficient reason for that failure. This means that on any occasion when an appellant is present or has been represented, an application cannot be made under Regulation 17(1)(b).
3. When the outstanding information had been sent to the Clerk or to HMRC prior to the hearing of the proceedings but had not been received until after the hearing.

Regulation 17(2) sets a time limit of fourteen days for making such an application, but it is common for the applications to be made rather later. However, as the application is made to the Tribunal and not to the Inspector, if a letter is sent to the Inspector requesting an Application to Review, a copy of that letter should be sent to the Clerk to the Commissioners immediately.

Regulation 17(3) deals with the Application to Review on the Tribunal's own motion.

Regulation 17(4) enables the parties to be heard but, more importantly, gives the Tribunal the power, having reviewed and recalled its decision, to re-determine the matter immediately or order a rehearing before itself or a reconstituted Tribunal on another occasion. If an Inspector has received an Application to Review and is minded, if the outstanding information is not delivered, to ask for a re-determination in the original figure, it is important to issue a further warning letter to the taxpayer and accountant well in advance of the Hearing, stating that should the Application to Review be successful, re-determination will be sought in the original figures.