In most instances a taxpayer has a right of appeal to the
Special Commissioners in respect of appeals and other applications
to the Commissioners (TMA70.S31D). In the case of an appeal, the
election must be made by notice combined with the appeal, and in
the case of an application, by separate notice and within the same
time limit for making the application.
Where a request for the hearing of an appeal (or application)
by the Special Commissioners instead of the General Commissioners
is made after the expiry of the normal appeal period (or time limit
for making the application), find out if the General Commissioners
are willing to relinquish their jurisdiction over the appeal
(TMA70/S44(3)). If they are so willing, and a personal hearing is
necessary, send the written request for a hearing by the Special
Commissioners and confirmation that the General Commissioners have
agreed to relinquish their jurisdiction to the RAU when you refer
the appeal there (see AH1620).
