This authorises the Tribunal in everything except Witness
Summonses to dispense with the usual Service of Notice or to make
an order for substituted Service. This is very useful in cases
where the taxpayer has gone unknown.
The correct way of dealing with the matter is to write to the
Clerk and give the names and last known addresses of the appellants
and their representative, details of the action taken to try and
trace them and of the outstanding matter. Indicate in your letter
that you wish to make an application at the next Hearing, ex-parte,
for a Direction under Regulation 27 for substituted Service. In one
extreme case, the Commissioners authorised Notice to be given by
telephone to a mobile telephone number, that being the only point
of known contact with the taxpayer. On a subsequent Application to
Review, the taxpayer's application was rejected on hearing oral
evidence about the substituted Service by mobile telephone.
Like all of these Regulations, Regulation 27 should not be
overused. Nevertheless it is an important power and should be
invoked in appropriate cases.
