TMA70/S44(3), provides that where there is a right to elect for
an appeal to be heard by the Special Commissioners instead of the
General Commissioners and that right has not been exercised, the
General Commissioners may, on the application of the HMRC and the
appellant, make arrangements to transfer the hearing of an appeal
to the Special Commissioners.
Once you agree with the appellant that case should be heard
by the Special Commissioners, you should write to the Clerk to the
General Commissioners who have jurisdiction and ask for
confirmation that General Commissioners agree to transfer
jurisdiction to Special Commissioners
In practice, you should leave the initiative to the
appellant. Do not join in any application to transfer jurisdiction
from the General to the Special Commissioners unless there is a
“contentious” matter to be argued (see AH0601). If you
are satisfied on this point arrange the transfer by obtaining the
approval of both bodies of Commissioners.
If an appeal has already been partly heard by the General
Commissioners do not join in an application for transfer to the
Special Commissioners.
Similarly, where the right to elect for an appeal to be heard
by the Special Commissioners has been exercised, the Special
Commissioners may, on the application of the HMRC and the
appellant, arrange with the General Commissioners for the latter to
hear the appeal.
If you have a case where a transfer to the Special
Commissioners seems advisable because of its complexity, or if the
appellant, the General Commissioners or their Clerk raise the
matter, send the file, with a full report to Cross Cutting Policy
(London Technical Unit) (Advice on Appeals). If appropriate,
include in the report the professional qualifications of the
General Commissioners who would normally hear the appeal.
If a decision in principle only is required jurisdiction must
be transferred to the Special Commissioners before any appeal
hearing because there is no right of appeal to the High Court
regarding a decision in principle by the General Commissioners.
