An appeal is heard by the Special Commissioners if the
legislation stipulates that jurisdiction lies with them, for
example an appeal against a HMRC assessment made to counteract a
tax advantage obtained in consequence of a transaction in
securities (ICTA88/S703).
Otherwise, the right of appeal is to the General
Commissioners, subject to the taxpayer’s right to elect for
the appeal to be heard by the Special Commissioners (see AH0505).
Similarly, other applications, for example an application for a
closure notice, to the Commissioners are usually heard by the
General Commissioners, subject to the taxpayer’s right to
elect to be heard by the Special Commissioners. (TMA1970/S31(4) and
TMA1970/S46(1)).
If no election is made the appeal etc is heard by the General
Commissioners. In certain circumstances the appellant’s
election to have the appeal heard by the Special Commissioners may
be disregarded (see AH0510).
The General Commissioners may consider that it would be more
appropriate for the appeal to be heard by the Special Commissioners
because of the complexity of the appeal or the length of time
required for the hearing (see AH0525). If so, TMA1970/S44(3A)
permits them to arrange for the appeal to be transferred to the
Special Commissioners having considered any representations by the
parties to the appeal and if the Special Commissioners agree.
There is also provision for any question arising in
connection with the subject matter of an enquiry into a taxpayer's
return to be referred to the Special Commissioners for
determination at any time from the day on which an officer of
Revenue & Customs gave notice of enquiry into the return until
the day on which the enquiry is completed (TMA70/S28ZA(1)). See
AH2160 for more guidance.
