`Where it is necessary to list an appeal/application made by
you/your client the appeal/application will normally be listed for
the General Commissioners for the Division shown by TMA70/SCH3,
(normally those dealing with the place of business). In these
circumstances HMRC will be represented by an officer of Revenue
& Customs whose office falls within that area. This may
therefore involve you in contacting the officer of Revenue &
Customs responsible for listing the appeal/application, in addition
to the officer of Revenue & Customs who normally deals with the
case in this office.
You may want to ensure that the appeal/application can be
transferred to Commissioners more convenient to you/your client,
since you will wish to attend the meeting. It may therefore be more
convenient if in future years your/client’s appeals are heard
by the Commissioners for.....................
If you would like future appeals to be listed locally would
you let me have your agreement to this approach. You may wish to
use the pro forma agreement attached to this letter. But I am quite
prepared to consider alternative proposals if you feel the pro
forma agreement is not suitable in your case.'
