The appellant may request a stated case if he considers that the
Commissioners decision was wrong on a point of law.
When you receive the draft case requested by the taxpayer
from the Clerk you then have 56 days to make representations on the
draft.
It is therefore important that you act IMMEDIATELY when you
receive the draft case to enable the 56 day limit to be complied
with.
Send the draft case, with your report and the documents, as
detailed in AH1540 to the appropriate specialist IMMEDIATELY,
preferably on the day of receipt. Because of the
relatively short time limit for making representations on the
draft, it is essential that no delays occur in the handling of it.
The specialist will, where necessary, prepare a report for
Commissioners for HMRC’s Solicitor.
