AH0001 - Appeals Handbook - Main contents
| Part I | General |
| Part II | The Commissioners |
| Part lll | Commissioners’ hearings |
| Part IV | General Commissioners |
| Part V | Special Commissioners |
| Part VI | Judicial Review |
| Part VII | ITSA |
| Part VIII | Information powers |
| Part IX | Penalties, interest and surcharge |
Part I: General
| AH0002 | Foreward |
| AH0003 | Overview of appeals |
| AH0100 | Receipt of appeals |
| AH0150 | Postponement applications |
| AH0250 | Late appeals and postponement applications |
| AH0300 | Settlement of appeals by agreement |
| AH0400 | Written procedures |
Part II: The Commissioners
| AH0450 | General and Special Commissioners |
| AH0500 | General or Special Commissioners? |
Part lll: Commissioners’ hearings
| AH0550 | Appeals Units |
| AH0600 | Preparation for hearing |
| AH0700 | Evidence |
| AH0800 | Order of proceedings |
| AH0830 | Appellant’s opening |
| AH0850 | Examination of witnesses |
| AH0900 | Expert evidence |
| AH0950 | The case for HMRC |
| AH1000 | Final stages |
| AH1050 | European Law and the HRA |
Part IV: General Commissioners
| AH1080 | Jurisdiction |
| Ah1130 | “Away” appeals |
| AH1150 | Listing for personal hearing |
| AH1250 | Before the hearing |
| AH1300 | Conduct of the hearing |
| AH1400 | The decision |
| AH1500 | Appeal to the High Court |
Part V: Special Commissioners
| AH1600 | Appeals |
| AH1750 | The hearing |
| AH1850 | Appeal to the High Court |
Part VI: Judicial Review
| AH1950 | Judicial review |
Part VII: ITSA
| AH2000 | ITSA appeals: general |
| AH2100 | ITSA appeals: assessments, amendments and enquiries |
| AH2250 | ITSA appeals: partnerships |
| AH2400 | ITSA appeals: claims |
Part VIII: Information powers
| AH3700 | Regulation 10 notices |
| AH3750 | Section 20 notices |
Part IX: Penalties, interest and surcharge
| AH3800 | Penalty proceedings |
| AH3900 | Appeals against penalties |
