Any question arising in connection with the subject matter of an
enquiry into a partnerships return may be referred to the Special
Commissioners for determination at any time from the day on which
an officer of Revenue & Customs gave notice of enquiry into the
return until the day on which the enquiry is completed
(TMA70/S28ZA(1)). Notice of referral must be given to the Special
Commissioners in writing ,jointly by the partnership and an officer
of Revenue & Customs. The notice of referral must specify the
question or questions being referred.
Either party may withdraw a notice of referral. Notice of
withdrawal must be given in writing to both the other party to the
referral and the Special Commissioners and must be given before the
first hearing by the Special Commissioners in relation to the
referral.
Once a notice of referral has been given no closure notice
can be issued and no application may be made for a closure notice
until either the notice is withdrawn or the question referred has
been determined by the Special Commissioners and there is no
further possibility of that determination being varied or set
aside.
The determination of a question by the Special Commissioners
is binding on the parties to the referral in the same way, and to
the same extent, as a decision on a preliminary issue in an appeal.
The determination must be taken into account by the officer of
Revenue & Customs in reaching a conclusion on the enquiry.
More than one notice of referral may be given in relation to
an enquiry.
Unless the Special Commissioners direct otherwise any
subsequent appeal against an amendment of the return on completion
of the enquiry shall be to the Special Commissioners even if the
notice of referral was withdrawn.
