AH1795 - Special Commissioners: The Hearing: Proceedings to be heard together

The Commissioners can direct that two or more appeals should be heard together or in succession if it appears to them that some common issue arises in respect of them or they are relevant to some common issue. They may decide this of their own accord or on the application of a party but they must hear the views of all the parties involved before making such a direction. The appeals in question may be in respect of different taxpayers and may be for different years. In cases where you think it is appropriate to seek such a direction, then you should contact the Clerk.

Where Commissioners make such a direction you should ensure that HMRC's options are safeguarded in respect of all the appeals involved. For example, Commissioners might use this power in a Schedule D/Employment Income status dispute where the two appeals to be heard together are against assessments under Regulation 49, SI1993/744 on the supposed employer and HMRC Amendments/Discovery Assessments on the employee/trader. If the unsuccessful taxpayer indicates he intends to take the matter further, for example by the receipt of a copy of an Appealants Notice lodged in the High Court, you should make an immediate report in respect of the other appeal so that arrangements may be made to protect HMRC's position if necessary.

An appellant may claim that the hearing of two appeals together is a violation of the right to privacy under Article 8 of the European Convention on Human Rights. This is not considered to be the case. The UK legislation lays down the general principle of privacy in tax matters and a joint hearing where this is necessary to do justice and resolve the matters in dispute is a specific exception. This an example of the right of a State to balance the rights of the individual and the need to, amongst other things, look after the economic well-being of the country by levying taxes which is necessary in a democratic society.