It is important that all cases are adequately prepared and the
Commissioners’ hearing is properly conducted so that there is
no or little possibility of successful application for judicial
review (see AH1950).
Many types of hearings are held by several different bodies
of Commissioners. At one end of the scale are appeals against fixed
penalties for late filing of self assessments. At the other end of
the scale are contentious appeal hearings which last several days
and involve a major point of tax law and large amounts of tax, with
Counsel representing the appellant. In between there are
contentious appeal hearings such as those where the level of a
taxpayer’s profits is disputed or where a sub-contractor
appeals against a refusal to issue a certificate.
Unless there is a specific question of law at issue on which
either you or the appellant wishes to proceed to the Courts, the
object of an appeal hearing is to obtain a final determination. The
time spent and degree of care exercised on preparing for any
particular appeal will depend, to an extent, on the amount of tax
etc involved and the significance of the Commissioners decision.
Guidance on preparation for an appeal hearing is given in
AH0600 and subsequent paragraphs.
