The general guidance on appeals (AH0550 to AH1079) applies to
appeals made to the Special Commissioners except where stated
otherwise.
For hearings before the Special Commissioners, a leaflet
entitled `Appeals and other proceedings before the Special
Commissioners: Explanatory Leaflet' has been prepared by the
Presiding Special Commissioner and copies have been sent to local
offices. This leaflet, which gives a useful outline of the
procedure to be followed in proceedings before the Special
Commissioners is sent to all parties by the Clerk to the
Commissioners when an appeal is registered and copies are available
from the Clerk's office.
The following paragraphs give specific guidance on appeals
made to the Special Commissioners.
