AH1845 - Special Commissioners: The Hearing: Re-opening of appeals

The Commissioners are given a statutory power in the regulations to review/recall a previous determination. This power can be exercised either on an application by a party or of the Commissioners' own motion. There are three categories under which a review is permitted:-

• if a decision is wrongly made because of administrative error by the Clerk or his staff or one of the parties
• where a party fails to appear or be represented and has a satisfactory reason for so doing
• if the accounts or other relevant information have been sent either to the Clerk or to HMRC before the hearing but are not received by the Commissioners until after the hearing.

The rules permit a time limit of fourteen days, or such longer time as the Commissioners may allow, for a reopening application to be made and any application for review must explain the grounds for the request. Where a review is considered, then all the parties to the appeal must be given the opportunity to be heard on the question of the review.

If the Commissioners set aside a previous determination, they may substitute whatever decision they see fit or order a re-hearing.

If you become aware that one of these three situations has arisen and you think it appropriate to ask the Commissioners to consider re-opening a determination, then you should approach their Clerk. If you are advised that the taxpayer has made a reopening application and you are satisfied with the reason put forward and it falls within one of the above categories, then you should raise no objection to the application. The matter can be dealt with by correspondence if the Commissioners are content to do so.

Where, however, the taxpayer applies to the Commissioners for a previous determination to be reopened and you doubt the taxpayer's explanations or the reasons given fall outside those under which a reopening is now permitted, then you should make the appropriate representations to the Commissioners when they consider the question of a review.

There is no appeal to the High Court from a decision of the Special Commissioners on such an application.

-see Reg 19 Special Commissioners Regulations.