The Special Commissioners (Jurisdiction and Procedure) Regulations 1994

PART IV SPECIAL PROCEDURE

Proceedings relating to tax on chargeable gains

22.—(1) Where the market value of an asset on a particular date or the apportionment of an amount or value is a material question in any proceedings relating to tax on chargeable gains, the Tribunal hearing the proceedings shall, if so required by any party, record in its decision in principle or final determination that market value or apportionment.

(2) The final determination on an appeal of the market value of an asset on a particular date or of the apportionment of any amount or value may be proved in any proceedings relating to tax on chargeable gains by a certificate stating the material particulars signed by—

(a) an inspector where the appeal was settled by agreement, or

(b) the Clerk where the Special Commissioners determined the appeal, or

(c) the clerk or registrar of another tribunal where the material question was determined by that other tribunal in accordance with section 47 or 47B of the Management Act(1) or section 222(4A) of the Inheritance Tax Act 1984(2),

and a document purporting to be such a certificate may be received in evidence in any such proceedings without further proof.

(3) In this regulation the expression “final determination on an appeal” shall be construed in accordance with regulation 11(2) of the Capital Gains Tax Regulations 1967(3), and the expression “material question in any proceedings” shall be construed in accordance with regulation 15(a) of those Regulations.

References of questions of value to other tribunals

23.—(1) A question in an appeal which is required to be determined in accordance with section 47 or 47B of the Management Act or section 222(4A) of the Inheritance Tax Act 1984 may be referred to the appropriate tribunal by the Tribunal before whom the appeal is brought or, if the hearing of the appeal has not begun, by an inspector or other officer of the Board.

(2) Where any question in an appeal has been referred to another tribunal in accordance with section 47 or 47B of the Management Act or section 222(4A) of the Inheritance Tax Act 1984, the Tribunal before whom the appeal is brought may finally determine the remaining questions in the appeal without awaiting the determination of the question referred to the other tribunal.

Penalty for failure to comply with Tribunal direction

24.—(1) If any party or other person fails to comply with any direction of a Tribunal under these Regulations including a direction in a notice under regulation 10, the Tribunal may summarily determine a penalty against that party or other person not exceeding £10,000.

(2) Subject to paragraphs (6) to (11) of regulation 5, if a person on whom a summons is served under that regulation—

(a) fails to attend in obedience to the summons, or

(b) attends, but refuses to be sworn or to affirm, or

(c) refuses to answer any lawful question, or

(d) refuses to produce any document which he has been required to produce,

the Tribunal may summarily determine a penalty against him not exceeding £10,000.

(3) Subject to paragraph (4) below, any penalty determined by the Tribunal under paragraph (1) or (2) above shall for all purposes be treated as if it were tax charged in an assessment and due and payable.

(4) Any penalty determined by the Tribunal under paragraph (1) or (2) above in proceedings relating to—

(a) an appeal under section 222 of the Inheritance Tax Act 1984(4), or

(b) an appeal under regulation 8 of the Stamp Duty Reserve Tax Regulations 1986,

shall for all purposes be treated as if it were tax determined by the Board and due and payable.

(1)

Section 47 was amended by Part VII of Schedule 14 to the Finance Act 1974 (c. 30), section 54(1) of the Finance Act 1975 (c. 7), paragraph 8 of Schedule 7, and Schedule 8, to the Capital Gains Tax Act 1979, and paragraph 2(2) of Schedule 10 to the Taxation of Chargeable Gains Act 1992. Section 47B was inserted by paragraph 22 of Schedule 9 to the Finance Act 1986 and amended by paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988.

(2)

Subsection (4A) was inserted by section 200(1) of the Finance Act 1993 (c. 34).

(3)

S.I. 1967/149.

(4)

Section 222 was amended by section 200(1) of the Finance Act 1993.