As the distinction between a postponement and an adjournment may
be relevant, you should ask for the appropriate order as necessary.
In general, a hearing will be postponed where it is deferred
(whether before or on the day the hearing was scheduled to take
place) with no consideration of the substantive issues of the
appeal.
In contrast, an adjournment takes place when there is some
consideration of the substantive issues but the hearing is then
discontinued to be reconvened at a later date. If neither the
appellant nor his representative attends the hearing the points put
to the Commissioners by HMRC should be balanced, e.g. the facts
should be put but no conclusion stated.
Where there is no consideration of the substantive issues of
the appeal and the Commissioners are prepared to allow more time
for information to be supplied, then the hearing of that appeal has
not commenced and a postponement is appropriate. Any future listing
of that appeal will be a new hearing and not a continuation of the
previous listing.
