It is important that all cases are adequately prepared.
If the validity of an assessment is disputed on technical
grounds you should report the facts to Central Policy:Tax
Administration Policy before the hearing of the appeal, for
consideration whether arrangements should be made for
representation of HMRC by a member of the Solicitor's Office. If an
objection of this type is raised during the hearing of an appeal
you should seek an adjournment for the same purpose.
Unless there is a specific question of law at issue on which
either you or the appellant wishes to proceed to the Courts, the
object of an appeal hearing is to obtain a final determination. The
time spent and degree of care exercised on preparing for any
particular appeal will depend, to an extent, on the amount of tax
etc involved and the significance of the Commissioners decision.
Guidance on preparation for an appeal hearing is given at
AH0600.
Before any contentious hearing you should prepare a document
bundle for the Commissioners and the appellant. This should contain
copies of any statement of facts not in dispute and all relevant
correspondence, case law and legislation, together with any other
relevant documents and extracts.
The documents in the bundle should be arranged in correct
sequence and numbered consecutively for ease of reference.
You will need to include copies of the reported cases to
which you intend to refer.
The Special Commissioners will invariably have issued
directions. The bundle should comply with directions and should be
exchanged with the appellant and sent to the Special Commissioners
within the timescale set out in the directions.
