The settlement of an appeal by agreement under TMA70/S54 is
competent at any time even when matters of substance have been
considered by the Commissioners on hearing the appeal and the case
adjourned. But the Special Commissioners generally wish formally to
determine any appeal to them which stands adjourned and any
proposed settlement should accordingly be submitted to them.
If it is possible to agree the liability before a further
hearing, you should take care to avoid any statement in
correspondence which might be construed as an agreement, or an
invitation to agree, under TMA70/S54. Any agreement as to figures
should be qualified by the words `subject to the approval of the
Commissioners' and it should be made clear that the formal
determination of the adjourned appeal will rest with the
Commissioners.
You should also adopt the above procedure described with
regard to any adjourned appeal.
The procedure referred to above does not apply where appeals
to the Special Commissioners are settled by agreement before a
hearing takes place or after the Commissioners have adjourned the
hearing for the production of further information (see AH1820). In
such cases, inform the Clerk to the Commissioners of the settlement
and ask him to remove the appeal from the list. See AH1645 with
regard to the informal settlement of such appeals which have been
referred formally to the Special Commissioners.
