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to any unpublished decisions).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.
