EM5770 - Commissioners: Joint Referrals to the Special Commissioners during an Enquiry

TMA70/S28ZA to TMA70/S28ZE

FA98/SCH18/PARA31A to FA98/SCH18/PARA31D

Legislation allowing a joint referral to the Special Commissioners during a CTSA or ITSA enquiry into a return was introduced by Finance Act 2001.

This is a power for getting important matters of principle decided by the Special Commissioners during an enquiry. These referrals can only be made jointly by the Inland Revenue and the taxpayer/company.

Most unresolved contentious issues will still be dealt with better at the end of an enquiry.

Information about using the new power is contained in SCS3/02. In due course the guidance will be moved to the new Appeals Handbook which is in the course of preparation.