AH0660 - Preparation for Hearing: Reports to the General Commissioners

In the case of an appeal to the General Commissioners, where it is expected that a point of law may arise you may, with the agreement of the taxpayer and if the Commissioners so desire, furnish their Clerk with a report setting out-

1. the grounds of appeal as stated by the appellant, and
2. the questions for the determination of the Commissioners including (unless such a course is undesirable or inappropriate) a brief note of the main facts.

Where in any case a statement of facts not in dispute has been drawn up and agreed beforehand (see AH0655), a copy of such statement should be attached to the report.

You should send copies of any such correspondence to the taxpayer.