Once a case is taken up by the AU it becomes the responsibility
of the AU to finalise the point in dispute. On some occasions this
may involve the AU in further negotiations rather than proceeding
immediately to a hearing.
Where the AU agrees a basis on which the appeal is to be
determined the file will be passed back to the case officer to
negotiate the final settlement and the precise amounts and penalty
loading.
Where the AU reviews a case and for whatever reason does not
accept it, they may be in a position to make positive suggestions
to the originating office on grounds for further negotiations or
concessions where appropriate.
Where a case is accepted by an AU, it is the responsibility
of the AU to contact the Clerk for the relevant body of the
Commissioners to arrange an appropriate date and venue. When this
has been done the local office will be asked to prepare the usual
listing documentation (e.g. 65-list etc). The AU also takes
responsibility for:
It will normally be necessary for the case officer, assuming
he/she will be the main HMRC witness, to assist in putting together
a list of relevant questions for the Hearing.
The AU should keep the case officer and the nominated appeals
officer fully informed of the developments in the case and if time
allows, invite their input into the strategic decisions on the
case. Likewise, if the originating office receives any information
that might affect the case this should be brought to the immediate
attention of the RAU.
It is possible that the AU may require the originating office
/ case officer to undertake further work or to provide further
information before accepting a case. For example, where submission
to a Head Office specialist is mandatory before a case is listed
for appeal but no such submission has been made before the case is
referred, the AU should return the case to the originating office /
case officer for the submission to be made.
