AH1405 - General Commissioners: Decision: Disagreement with the Commissioners' decision

If at the conclusion of a hearing you

• consider a decision of the Commissioners to be erroneous in point of law or
• are in doubt as to its correctness in law or
• are dissatisfied with a determination which, although stated to be one of fact, appears to involve legal considerations,

make an immediate report to the relevant specialist to consider whether a stated case should be requested (see AH1501).

There may be occasions when, although the final decision on an appeal is in HMRC's favour, the Commissioners have rejected one or more of your contentions in reaching their decision. In those circumstances, it is unnecessary for HMRC either to ask for a stated case or to lodge a notice of motion in the High Court. If the taxpayer decides to appeal to the High Court, we are still entitled to argue those contentions rejected by the Commissioners.

The General Commissioners must be asked to include in the case prepared for the taxpayer additional questions relating to those contentions on which you were unsuccessful before them.

The determination of an appeal extends to the determination of the quantum of the assessment (see the Irish Tax Case of The State (at the prosecution of P J Whelan) v Smidic, L (RI) No.49 referred to in Harrison's Index to Tax Cases).