AH1865 - Appeals to The High Court: Special Commissioners’ decision received: report to Head Office

When you receive the Special Commissioners’ decision you should IMMEDIATELY telephone the relevant specialist to discuss next action.

If it is a case where the appeal turned on questions of fact rather than questions of law, for example in a full enquiry case where an impasse has been reached on whether and by how much the business profits were understated, it is unlikely that a further appeal will be made to the High Court. The specialist Central Policy - Tax Administration Advice Team, Stockport will confirm if no further action or report is necessary.

In all other cases send a copy of the decision to the specialist.

Where the case is one in which the specialist thinks it likely that HMRC will want to proceed with or defend the appeal you will be asked to make a full report. Because of the very short time limit for lodging an Appellant’s Notice in the High Court it is essential that there is no delay at all in making your report.

If HMRC was represented by a member of the Solicitor's Office, the Solicitor will make a full report of the proceedings to the Commissioners for HMRC.

The heading on the report to the specialist must clearly to indicate its nature and state the date when the appeal was determined. It is important that the report to the specialist sets out the facts, the point at issue, and the arguments advanced on both sides. Refer to any previous advice or correspondence with the specialist on the case.

It will assist both the specialist and HMRC's Solicitor if they can easily identify which assessments, amendments, claims etc were listed before the Commissioners, the amounts of those assessments etc and the figures in which you sought determination. It is the HMRC amendment etc in its original figures which should have been taken before the Commissioners and thus it is a copy of this which should be placed in the folder. If the original figures and the amount in which determination was obtained are not clearly set out in the draft case or if there is any error in them, explain the figures in your report. Also draw attention to any special features. For example, mention if assessments were made outside the normal time limit.

Before sending the papers to the specialist ensure that there is in the file a sub-folder containing;

• a full note of the hearing (the decision of the Special Commissioner will usually record whether oral evidence was given and by whom and who represented each party - if it does not include this information in your note)
• copies of the amendments to self-assessments, HMRC assessments, decisions on claims or other items which were the subject of the appeal hearing and the appeals which were considered by the Commissioners
• all documents which were placed before the Commissioners including any statement of facts not in dispute.

Where possible, it is helpful if a copy of the notice showing the total tax payable following the Commissioners' decision is also placed in the folder.

Make sure that the relevant papers are in order, flagged and identified.

Always send the papers referred to above and the complete file when reporting to the relevant specialist and send them by direct post.

If, for any reason (for example, negotiations for a settlement initiated by the appellant subsequent to the decision), you anticipate that you may need to make a supplementary report add a note about it.

The specialist will refer the case to HMRC's Solicitor, who will be responsible for drafting the Appellant’s Notice if it is decided that HMRC will appeal against the Commissioners’ decision.