Where the jurisdiction of the Commissioners is questioned before
an appeal hearing you should report the facts to Central Policy:
Tax Administration Policy, before the hearing of the appeal, for
consideration whether arrangements should be made for
representation of HMRC by a member of the Solicitor's Office. If an
objection of this type is raised during the hearing of an appeal
you should seek an adjournment, where necessary, for the same
purpose.
No determination of any General Commissioners can be
questioned on the ground that the Commissioners did not have
jurisdiction unless objection is made before or during the hearing
(TMA70/S44(4)).
