AH1615 - Special Commissioners: Appeals: Report to Central Policy: Tax Administration Advice

You must make a report to the appropriate specialist where a hearing before the Special Commissioners seems likely when:-

• the Special Commissioners have jurisdiction by statute or
• the appellant has elected to have his/her appeal heard by the Special Commissioners and there is a contentious technical point at issue.

There is no requirement to make a submission to a technical specialist where the appeal relates to a full business enquiry and there is no technical point on which advice is needed. Central Policy - Tax Administration Advice Team, Stockport do not require a submission if the dispute turns on whose version of the facts the Commissioners prefer. Appeal Units can decide whether the strength of the evidence is sufficient to take the appeal forward. Central Policy - Tax Administration Advice Team, Stockport, remains available to give advice where it is wanted, for example if there are sensitive issues involved.

If, under the above rules, a report to a specialist is necessary, make the report before the case is referred to the AU and before any arrangements are made for the case to be listed for hearing.

It is essential that specialists are aware of all cases going to the Special Commissioners which involve their area of work. Advice and guidance can be given prior to any hearing to ensure that the HMRC case is presented properly and consistently with other appeals on the same subject.