AH1670 - Special Commissioners: Appeals: Directions in preparation and preliminary hearings

The Special Commissioners have powers to assist the parties to an appeal in the preparation for a hearing by giving directions and/or by holding a preliminary hearing. They may give such directions as they think fit (either before or during a hearing) and, in the event of a preliminary hearing, give such directions as appear necessary to enable proceedings to be disposed of expeditiously, effectively and fairly.

These powers can be exercised either at the request of a party to the appeal or at the instigation of the Commissioners themselves. Where an application for directions is made by one party, the Commissioners must notify the other parties of the application and consider any objections they may have. The appeal may be determined at a preliminary hearing, if the parties agree.

The Special Commissioners have indicated that they will give directions on the following matters:

• when an appeal is to be heard
• how long the hearing will take
• if there is to be a statement of facts not in dispute, when it is to be produced
• when documents are to be exchanged
• whether expert evidence is to be given and if so when their reports are to be exchanged
• whether two or more appeals are to be heard together or in succession
• whether some other person should be made a party to the appeal.

If in a particular case you think it would be helpful or assist or expedite the proceedings to seek directions or to ask for a preliminary hearing, then you should contact the Clerk to the Special Commissioners. You should also inform the taxpayer of your request.