A failure by the Clerk to prepare a draft case within the
specified time limit, or a failure by a party to meet the time
limits for making representations or to send copies of those
representations to the other party, will not affect the validity of
the case when it is finally stated or any subsequent proceedings in
relation to the case.
If you become aware that amendments to the draft case have
been suggested to the Clerk by the taxpayer or on his behalf and
HMRC have not been sent copies of these make an application to the
Clerk for a copy of them. (Regulation 21(5) of The General
Commissioners (Jurisdiction and Procedure) Regulations
SI1994/1812).
