There is no right of appeal to the High Court where the General
Commissioners have given a decision in principle only. Reg.20(1) of
the General Commissioners (Jurisdiction and Procedure) Regulations
SI 1994/1812 only permits a request for a stated case to be made
after a final determination by the Commissioners.
The General Commissioners should not be asked to decide
without making a final determination (see Gibson v General
Commissioners Stroud Division and Morgan 61TC645) and should be
asked to determine appeals in figures whenever possible. If figures
for determination cannot be put before the Commissioners, normally
you should ask the Commissioners to adjourn the hearing for them to
determine the appeal in figures at a later date. The 30 day time
limit for a request in writing for a stated case will only start to
run from that later date of the final determination of the appeal
at the reconvened hearing.
If the Commissioners and the parties to the appeal wish to
avoid a further hearing, the agreed figures can be reported to the
Commissioners and their determination formally notified to the
parties in writing. The time limit for further appeal action will
begin on receipt of that notification.
Exceptionally, the Commissioners may indicate that they
regard their decision in principle as having determined the appeal,
even though not in figures. If, following a hearing at which the
General Commissioners gave a decision in principle only, you
consider that the decision was wrong in law, or the taxpayer
indicates he intends to ask for a stated case in respect of that
decision, contact Central Policy, Tax Administration Team for
advice.
If a decision in principle only is required jurisdiction must
be transferred to the Special Commissioners (see AH570) so that
they hear the appeal.TMA70/S56A (1)(a) permits a right of appeal to
the High Court where the Special Commissioners have given a
decision in principle only.
