AH1690 - Special Commissioners: Appeals: Publication of decisions

The Special Commissioners can publish their decisions; they will be anonymised if necessary, where the hearing or part of it was in private. Their decisions have no legally binding precedent value but you may find they are referred to in correspondence from taxpayers or their advisers. The conclusions reached may also be relevant particularly if no appeal is made to a higher court against their decision.

You may find reference being made to such decisions in other cases where it is suggested that a similar point arises. Where that decision is or may be the subject of an appeal to the High Court, you will need to explain to the taxpayer or his agent that you are unable to enter into any discussion of the case because of the possible appeal.

Although you may refer to Special Commissioners' decisions in HMRC favour, you should cite them with discretion; and you should not cite any decision which has not been published. Rather you should put forward your own view on the point in contention, with the authorities on which you rely, but also say, if appropriate, that this view was upheld by the Special Commissioners in the particular case. In appropriate cases, particularly where a taxpayer is unrepresented, you should state that the decision is not legally binding in other cases. If you need to see the complete text of a decision you can obtain a copy on the Internet Library for decisions after SpC223. If you need an earlier decision you should contact SDS (Technical Co- ordination and Information Unit).

The Special Commissioners have indicated that they will expect, in appropriate cases, to have their attention drawn to any of their previous published decisions which are relevant (but not to any unpublished decisions). The relevant specialist will advise you on this in their reply to your report under AH1615.