§ Mr. Maxwell-Hyslop
To ask the Chancellor of the Exchequer what is the Board of Inland Revenue's practice in seeking a taxpayer's agreement that an appeal to the special commissioners should be heard instead by the general commissioners; and if he will make a statement.
§ Mr. Lilley
The Board of Inland Revenue is publishing today, with my approval, a press release explaining when and in what circumstances an inspector may seek a taxpayer's agreement (or failing that a direction by the general commissioners) that an election for an appeal to be heard by the special commissioners should be disregarded.
In deciding when the appeal should be listed for hearing, inspectors of taxes are to treat appeals to the special commissioners no differently from appeals to the general commissioners. Inspectors are only to ask taxpayers to agree that an election for hearing by the special commissioners should be disregarded when a decision is needed to arrange the listing, and then only where the inspector is satisfied that it is a delay appeal as opposed to a contentious appeal.