By and large, the Special Commissioners Regulations mirror the General Commissioners Regulations but it is the practice of the Special Commissioners to issue Directions in all cases (see AH0490).
Regulation 10 is in a different form from the General Commissioners Regulations and applies with effect from 22 April 2003. It gives the Commissioners the power to serve notice on any party to the proceedings, including HMRC, 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.
Regulation 12A was also included with effect from 22 April 2003 and relates to the presence of an assessor in respect of the appeals under the Proceeds of Crime Act 2002.
This relates to hearings in public (see AH0473).
Regulation 21 enables the Tribunal to make an order for costs
'if it is of the opinion that the parties acted wholly unreasonably
in connection with the Hearing in question'. (Regulation 21(1))
This is interpreted quite strictly by the Special
Commissioners and costs have been awarded against the Inland
Revenue in only a few cases.
One such case is that of
Carvill v Frost SpC447. The appellant was awarded
not only his costs associated with the costs hearing but also his
costs arising from the earlier preliminary hearings, including
those where a costs application had previously been made and
refused, even though there had not a hearing of any proceedings.
The Special Commissioners took the view that an award of the costs
should cover costs incurred while the matter is before them and the
matter is being heard or prepared for a hearing, but not costs
incurred in the period before referral to the tribunal or any costs
that in some way arise during the period when the Special
Commissioners have jurisdiction. The Special Commissioners also
held that HMRC had acted wholly unreasonably in connection with the
hearing because they should have realised much earlier that their
case was so weak that it should not have been pursued.
Regulation 24 empowers the Tribunal to determine a penalty against a failure to attend a Witness Summons or to comply with a Direction of the Tribunal in a sum not exceeding £10,000.
