AH0515 - General or Special Commissioners?: Special Commissioners: election referred to General Commissioners

When the General Commissioners are considering an election for hearing by Special Commissioners they must say that it is to be disregarded unless they are satisfied that the appellant has arguments to present or evidence to put forward on the merits of the appeal.

Frequently the grounds of appeal will be in general terms. In such cases the Inspector should ask the General Commissioners to consider whether they can be satisfied that the particular appellant has arguments to present, or evidence to put forward unless he has actually produced the evidence or information or shown the specific arguments to be presented on the particular contentious matter.

While the election is disregarded, jurisdiction on the appeal is with the General Commissioners and in the absence of evidence or arguments they may determine it. The Inspector and the appellant may of course determine the appeal by agreement at any time in the normal way.

POSTPONEMENT APPLICATIONS.

Where an election is to be disregarded either by agreement or by a direction from the General Commissioners, any postponement application (see AH0150 onwards) will also fall to the General Commissioners. If there has been no agreement, or a direction has been refused, or revoked, consideration of the postponement will fall to the Special Commissioners.

PRACTICAL POINTS.

Where the taxpayer is represented by an agent, copy to him all correspondence sent to the taxpayer.

It is not appropriate that the substantive issue of an appeal be considered at the same hearing at which the General Commissioners are requested to give a direction that an election be disregarded. Make this clear both to the appellant and to the Clerk when the hearing is arranged.

At any future hearing the case should be identified on the list of cases for hearing so that it will be clear that there was an election for a hearing before the Special Commissioners, but that a direction was given which has not been revoked.

Where a direction is refused, or revoked, by the General Commissioners and the appeal remains unsettled it will be heard by the Special Commissioners. It should be referred to the Regional Appeals Unit (see AH1610) and a note should be added to show that a direction was refused, or revoked.