If an appellant raises a question involving the application of
Union Law submit the case to Central Policy: Tax Administration
Policy, for advice. (Copies of a note on `References of questions
of interpretation of European Union law to the Court of Justice at
Luxembourg' issued by the Lord Chancellor's Office to Clerks to
Commissioners were sent to local offices).
Where the application of European Union law is raised during
the hearing of an appeal, without having been raised prior to the
hearing, and the Commissioners think it is relevant you should ask
them for an adjournment so that you may obtain instructions from
the Commissioners for HMRC.
The application of European Union law should be distinguished
from questions arising under the European Convention on Human
Rights. See AH1055 regarding the Human Rights Act.
