The General Commissioners (Jurisdiction and Procedure) Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

These Regulations provide for the procedure and practice to be followed in connection with appeals to, and other proceedings before, the General Commissioners under the Taxes Acts and also deal with jurisdictional matters relating to such proceedings. Regulations governing procedure and jurisdiction have also been made in relation to the Special Commissioners (S.I. 1994/1811), and a third set of Regulations contains amendments and repeals of primary and secondary legislation relating to procedure and jurisdiction in proceedings before the General Commissioners and Special Commissioners (S.I. 1994/1813).

The Regulations are in a number of parts, of which Part I (regulations 1 and 2) is introductory. Regulation 1 provides for citation, commencement and application, and regulation 2 contains definitions.

Part II (regulations 3 to 9) deals with the listing of proceedings (regulation 3), and matters preparatory to the hearing of proceedings, namely the power of the General Commissioners to summon witnesses (with penalties for non-compliance) (regulation 4), agreement on documentary and expert evidence (regulations 5 and 9), joining and postponement of proceedings (regulations 6 and 8) and joining of additional parties (regulation 7).

Part III (regulations 10 to 17) deals with the hearing itself, and includes regulations relating to the power of the General Commissioners to obtain information (with penalties for non-compliance) (regulation 10), representation at the hearing (regulation 12), failure to attend the hearing (regulation 14), the order of proceeding and evidence adduced at the hearing (regulation 15), and the decision of the General Commissioners (regulations 16 and 17).

Part IV (regulations 18 to 23) provides special procedural rules for capital gains tax appeals where a question relating to the market value of an asset is involved (regulation 18), for referring questions of value to other tribunals (regulation 19), and for appealing by way of case stated against a decision of the General Commissioners (regulations 20 to 23). Regulation 23 makes special provision for proceedings in Scotland and Northern Ireland.

Part V (regulations 24 to 27) contains miscellaneous provisions dealing with procedural irregularities (regulation 24), notices required by the Regulations (regulation 25), and service of documents (regulations 26 and 27).