AH1355 - General Commissioners: Conduct of hearing: Joinder of additional parties

The Commissioners have the power to join additional parties to an appeal but there are restrictions on the extent to which a joined party can be present at the hearing.

A person who has been joined as a party may apply to those Commissioners by whom he has been joined for a transfer of jurisdiction to the division of General Commissioners for his place of residence or to the Special Commissioners. The Commissioners may give consent if they are satisfied that it is convenient to the parties to do so.

There is no specific power in the rules to make any decision of the Commissioners generally binding on a joined party in respect of proceedings other than those to which they have been joined (the primary legislation which authorises these rules to be made does not give authority for such a power). However, there are specific provisions in other legislation which do achieve this, for example in respect of some capital gains matters (see CG16401+) and capital allowances (see CA320+). This joinder power is therefore of limited general application and where you consider it might be appropriate to ask the Commissioners to exercise it you should first make a report to Central Policy: Tax Administration Policy.

See the DAG for how this applies to Statutory Payment appeals.