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-
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.