If an appeal cannot be settled by agreement, a report (on form
209) should be made to the Special Commissioners (see also AH1625)
but only after a submission has been made to your AU. You should
set out the `Questions for Determination' on the form 209 in as
much detail as possible, setting out the facts and the issues. If
necessary, attach a separate sheet to the form. If the case is one
which is to be heard by the Special Commissioners without any right
of election you should also attach a note advising the
Commissioners of this (unless it is obvious from the form 209).
In cases of doubt, you should agree the `Questions for
Determination' with the appellant before the report is made. If
negotiations on this are unduly drawn out, or the appellant or his
advisers decline to agree any such statement, you should attach a
statement of the issues as they appear to you, clearly indicating
that it is has not been agreed with the appellant, It will then be
open to the appellant to submit his own statement if he wishes.
However, submission of the form 209 should not be delayed simply
because there is difficulty in agreeing the `Question for
Determination. If necessary, you should indicate on the form that
this is not yet agreed and will follow as soon as possible.
Where necessary, you should also consult the appellant as to
the estimate of the time required for hearing the appeal. As
regards postponement applications, see AH1625.
Form 209B provides for a copy of the report to be sent to the
appellant and his agent. Where, however, arrangements are made for
the HMRC to be represented by a member of the Solicitor's Office,
form 209B should not be issued before consulting the Solicitor's
Office.
