AH1270 - General Commissioners: Before the hearing: Report to General Commissioners

Where it is expected that a point of law may arise you may, with the agreement of the taxpayer and if the Commissioners so desire, furnish their Clerk with a report setting out-

1. the grounds of appeal as stated by the appellant, and
2. the questions for the determination of the Commissioners including (unless such a course is undesirable or inappropriate) a brief note of the main facts.

Where in any case a statement of facts not in dispute has been drawn up and agreed beforehand (see AH0655), a copy of such statement should be attached to the report.

Send copies of the report and attachments to the taxpayer.