Either party to an appeal may, if they consider that the
determination by the General Commissioners of an appeal was
erroneous in point of law, by notice in writing addressed to their
clerk, require the Commissioners to state and sign a case for the
opinion of the Court. In England and Wales this is the High court,
in Scotland the Court of Session, sitting as the Court of Exchequer
(TMA70/S56(10)), and in Northern Ireland, the Court of Appeal.
You (and the appellant) have thirty days to make the request
(Regulation 20(1) of The General Commissioners (Jurisdiction and
Procedure) Regulations SI 1994/1812). As regards decisions in
principle by the Commissioners see AH1445.
It is therefore important that you act IMMEDIATELY in any
case where you consider the General Commissioners' decision to be
wrong in law to enable the 30 day limit to be complied
with.
If you are dissatisfied with the decision of the
Commissioners, IMMEDIATELY report the matter to the specialist
dealing with the subject matter of the appeal for instruction. You
must do this in every case where you think the decision is wrong in
law, irrespective of whether or not the specialist has already seen
the case and of whether he has specifically asked to be advised of
an adverse decision.
It is important that the report to the specialist sets out
the facts, the point at issue, and the arguments advanced on both
sides. Refer to any previous advice or correspondence with the
specialist on the case.
The heading on the report to the specialist dealing with the
subject matter of the appeal must clearly to indicate its nature
and state the date when the appeal was determined. If, for any
reason (for example, negotiations for a settlement initiated by the
appellant subsequent to the decision), you anticipate that you may
need to make a supplementary report add a note about it.
If HMRC was represented by a member of the Solicitor's
Office, the Solicitor makes a full report of the proceedings to
Commissioners for HMRC. You need only make a brief report, in which
you should mention the Solicitor’s involvement, to the
specialist.
The specialist will tell you whether or not you must demand a
stated case.
