The settlement of an appeal by agreement under TMA70/S54 is
competent at any time even when matters of substance have been
considered by the appeal Commissioners and the case adjourned. But
if the Commissioners concerned prefer to conclude such a case by
formally determining the appeal themselves then this course should
be followed. In that event, if it is possible to agree the
liability before a further hearing, you should take care to avoid
any statement in correspondence which might be construed as an
agreement, or an invitation to agree, under TMA70/S54. Any
agreement as to figures should be qualified by the words `subject
to the approval of the Commissioners' and it should be made clear
that the formal determination of the adjourned appeal will rest
with the Commissioners.
Where the Commissioners wish formally to determine any
adjourned appeal, adopt the procedure described above. Adopt a
similar procedure in any case in which you consider it desirable to
secure a formal determination by the Commissioners.
The procedure referred to above does not apply where appeals
are settled by agreement before a hearing takes place or after the
Commissioners have adjourned the hearing for the production of
further information (see AH0300). In such cases, inform the Clerk
to the Commissioners of the settlement and ask him to remove the
appeal from the list.
