At the beginning of every hearing the Commissioners should,
unless they consider it unnecessary in a particular case, explain
the order of proceeding they propose to adopt. They may conduct
hearings in the manner they consider most suitable to the
clarification and determination of the issues before them and to
ensure justice.
The powers of the Special Commissioners are governed by The
Special Commissioners (Jurisdiction and Procedure) Regulations
SI1994/1811 (see AH045). These procedural rules for the
Commissioners lay down a statutory framework within which appeal
hearings are to be conducted The rules encourage the Commissioners
to avoid formality in their proceedings and conduct hearings in the
manner they consider to be most suitable to the clarification and
determination of the issues before them and to ensure justice.
Where, however, the appellant is legally represented, or the
case otherwise presents special features (for example, if it
contains a point of law that may become the subject of an appeal to
the High Court), it is desirable that the proceedings before the
Commissioners should be conducted in a more formal manner. See Reg
17(1) and (2)
The appellant (or his representative) usually opens the
proceedings by making a statement of his case to the Commissioners.
At the hearing the Commissioners may allow the appellant to
put forward grounds of appeal not specified in the notice of
appeal, and take them into consideration, if they are satisfied
that the omission was not wilful or unreasonable (s.31A(6) TMA
1970). If necessary, seek an adjournment so that you can take
advice and, if appropriate, prepare a proper response to the points
now being made. The Commissioners will usually be content with this
as it means they will get the benefit of both sides’
preparation and argument.
