Commissioners' Hearing missed - help!

Commissioners' Hearing missed - help!

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One of my colleagues has unfortunately missed a General Commissioners' Hearing on 7 June, having incorrectly entered it in his diary for 7 July (a Saturday, I know!).

The meeting had been scheduled following my colleague's appeal against an enquiry closure notice issued by the Inspector, who was dissatisfied with the profits previously declared and had suggested additions to them. In the absence of my colleague and the taxpayer, the Commissioners determined the amounts estimated by the Inspector.

My colleague had intended to write to the Inspector with his counter-arguments to the suggested additions, but had not yet done so. He is now looking for some way to have the appeal re-opened, although, not altogether unsurprisingly, the Inspector appears to be very happy with the result and will not support him in any such application.

My colleague believes that there is a Statutory Instrument, which may provide for a Commissioners' decision to be overturned / reconsidered, if there has been an administrative error, but is uncertain whether or not this applies where such an error is made by the taxpayer's representative.

Any suggestions (other than to telephone our P.I. insurers!) would be very greatly appreciated.

JONATHAN KAYE

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By AnonymousUser
20th Jun 2007 09:42

Very quick reply
Look at the Finance and Tax tribunals website which has a lot of guidance. The following is the link to the specials' rules - look at paras 16 and 19 - nothing specific on generals.
http://www.financeandtaxtribunals.gov.uk/rules_procedure/scit_reg_1994_2_
.pdf
The issue is between you and the tribunal (or rather your client and the tribunal). It is not for the inspector to decide one way or the other. Suggest you contact the Clerk asap.
I would have thought you should in any event notify as possible PI claim.
Hope that is some help.

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