Per Regulation14(b) of SI 1994/1811 (SC) and Regulation 12(b) of
SI 1994/1812 (GC), HMRC may be represented by a barrister,
advocate, solicitor or any officer of Revenue & Customs. At a
normal General Commissioners meeting a suitably qualified member of
the Appeals Unit staff represents HMRC.
If the jurisdiction of the Commissioners is questioned, or
the validity of an assessment is disputed on technical grounds
(see, for example, The King v Kensington Income Tax Commissioners
(ex parte Aramayo), 6TC613), report the facts to Central Policy,
Tax Administration Policy, before the hearing of the appeal, for
consideration whether arrangements should be made for
representation of HMRC by a member of the Solicitor's Office. If an
objection of this type is raised during the hearing of an appeal
seek an adjournment for the same purpose.
Some taxpayers - especially those who are unrepresented - may
find it intimidating to be faced with several HMRC representatives
at the hearing. You should therefore ensure that the number of
officers present on behalf of HMRC is the minimum necessary for the
proper conduct of the hearing and only staff directly involved with
the meeting are in the room.
If it is felt that junior officers should attend a
Commissioners' meeting for training purposes, ask the Commissioners
for their permission before the meeting begins. You should also
explain briefly to attending appellants who the onlookers are and
why they are present.
For hearings in Wales, where General Commissioners conduct
all or any proceedings in Welsh or an appellant wishes this to be
done, do not object to this. No prior notice of the intention to
speak Welsh in legal proceedings in Wales is required (Section 22,
Welsh Language Act 1993). Where necessary, a Welsh speaking member
of the staff should attend the hearing to assist in interpretation.
If possible, advise the appellant (or his agent) before the
meeting who will attend on behalf of HMRC.
