If the appellant does not attend and nobody else attends on his
behalf the Commissioners may hear and determine the proceedings,
unless they are satisfied there is good and sufficient reason for
such absence.
If there is no attendance by or on behalf of the taxpayer,
and the Commissioners are not prepared to postpone or adjourn the
hearing and indicate they wish to determine the appeal, you have a
responsibility to ensure that all relevant facts are put before
them. You should, as usual when representing the Crown, act fairly
and honourably.
In addition to advising the Commissioners for HMRC view of
the case you must advise them of anything that the taxpayer or his
representatives have put forward. This might be as little as a
statement on the notice of appeal that the assessment is excessive.
You do not have to plead the appellant's case but it is your
responsibility to ensure that the Commissioners are aware of the
taxpayer’s representations, however slender. If you do not
ensure that all available material for the Commissioners'
determination is put before them there is the danger that the
Commissioners' decision may be overturned on appeal or by way of
Judicial Review. This danger is reduced if you have already told
the appellant the specific figures in which you are seeking to get
the appeal determined. - See Reg 16 Special Commissioners
Regulations.
