AH1430 - General Commissioners: Decision: Re-opening of appeals

The General Commissioners have the power under Regulation 17 of the General Commissioners (Jurisdiction and Procedure) Regulations SI 1994/1812 to review and set aside or vary their final determination of an appeal etc. This power can be exercised either on an application by a party or of the Commissioners' own motion. There are three categories under which a review is permitted:-

• the final determination was wrongly made because of an administrative error by the Clerk or his staff or one of the parties (Regulation 17(1)(a))
• a party, who entitled to be heard but failed to appear or be represented, had good and sufficient reason for that failure (Regulation 17(1)(b))
• the accounts or other relevant information were sent either to the Clerk or to HMRC before the hearing but were not received by the Commissioners until after the hearing (Regulation 17(1)(c)).

A party who was present or represented at the hearing cannot make an application under Regulation 17(1)(b).

The rules permit a time limit of fourteen days, or such longer time as the Commissioners may allow, for a reopening application to be made and any application for review must explain the grounds for the request. Where a review is considered, then all the parties to the appeal must be given the opportunity to be heard on the question of the review.

If the Commissioners set aside a previous determination, they may substitute whatever decision they see fit or order a re-hearing.

If you become aware that one of these three situations has arisen and you think it appropriate to ask the Commissioners to consider re-opening a determination, then approach their Clerk. If you are advised that the taxpayer has made a reopening application and you are satisfied with the reason put forward and it falls within one of the above categories, do not raise any objection to the application. The matter can be dealt with by correspondence if the Commissioners are content to do so.

Where, however, the taxpayer applies to the Commissioners for a previous determination to be reopened and you doubt the taxpayer's explanations or the reasons given fall outside those under which a reopening is now permitted, make the appropriate representations to the Commissioners when they consider the question of a review.

There is no appeal to the High Court by way of case stated from the General Commissioners' decision in respect of a re-opening application.