When a case has been finally stated and signed by the
Commissioners, it is forwarded to the party who required it. If it
is to be proceeded with, he must transmit it to the Court within 30
days of its receipt and, at or before that time, send a copy to the
other party to the appeal.
In Northern Ireland the time limit for transmitting a case
stated to the Court of Appeal Northern Ireland (the Court of first
appeal) is only 14 days. You must therefore have particular regard
to this additional time pressure if you have responsibility for
dealing with a stated case requested by HMRC from General
Commissioners in Northern Ireland.
The case is regarded as received by the party who required on
the day it is delivered at the place given as his address at the
time of requiring the case, unless in the meantime notice of a
change of address has been given to the Clerk to Commissioners
(Grainger v Singer, 11TC704).
When you receive the signed case, you must endorse it with
the date of receipt and
IMMEDIATELY forward it to the appropriate
specialist (in Scotland, to the Solicitor of Inland Revenue
(Scotland)). If the decision is made to proceed with the appeal the
Commissioners for HMRC's Solicitor will forward a copy of the
signed case to the appellant.
It is important that the senior officer of the staff in
attendance takes responsibility for ensuring the onward
transmission of a signed case, as described above, on the day of
receipt.
