Drafting a case for the Court is the responsibility of the Clerk
to Commissioners . It is important that the case is drafted so as
to set out all the facts admitted or found by the Commissioners,
and the contentions that were submitted by both sides at the
hearing. It should not cite facts which were not admitted or found
by the Commissioners and contentions that were not so submitted.
(See, in this connection, Bird and Co v CIR, 12TC785.) The matters
at issue should be fully and accurately set out and the point of
law on which the opinion of the Court is desired should be clearly
stated at the end of the case.
If, exceptionally, the Clerk asks you for copies of any notes
taken of the proceedings to assist with the preparation of the
case, you should comply, and at the same time send a copy of those
notes to the taxpayer. You should also suggest that the taxpayer be
asked to supply the Clerk with copies of any note of the hearing
which he may have made.
The Clerk should produce a draft of the case within 56 days
of being asked to do so or within 56 days of the of point of law
being identified (see previous sub-paragraph). If the Clerk has not
produced a draft within the time limit and it was HMRC who
requested the case to be stated, you should make a report to Cross
Cutting Policy (London Technical Unit) (Advice on Appeals).
When you received a draft case from the Clerk, follow the
procedure in AH1540 or AH1545.
