Glossary
Appeal
To appeal, or to make or lodge an appeal means to send formal (written) notice to Her Majesty's Revenue & Customs (HMRC) that you disagree with a decision which they have made in your case. An appeal may be settled by negotiating and reaching agreement with HMRC or, if this cannot be done, by having the case heard and decided by the General or the Special Commissioners. (GCIT)
Appellant
An appellant is the person, people or organisation that have made the appeal.
Appellant's notice
A form (Form N161) to be completed when appealing against a decision of the General Commissioners to the High Court (or to the Court of Session in Scotland or to the Northern Ireland Court of Appeal). (GCIT)
Case stated
A summary of the facts and legal issues in dispute, prepared by the Clerk to the General Commissioners, when appealing against a decision of the General Commissioners to the High Court (or to the Court of Session in Scotland or to the Northern Ireland Court of Appeal). (GCIT)
Cause List
The daily list of hearings. (GCIT)
(the role of the) Chair
It is the role of the Chair to facilitate your hearing. This means that he or she directs how the hearing is conducted, and will try to assist you if you are finding it hard to present your case. (GCIT)
Clerks to the General Commissioners
Officials who organise and manage the work of the General and Special Commissioners. Clerks to the General Commissioners are usually qualified lawyers and may advise the General Commissioners on points of law. Clerks to the Special Commissioners are civil servants provided by the MoJ. (GCIT)
(the role of the) Clerk to the General Commissioner
The Clerk to the General Commissioners provides administrative support to the General Commissioners, and will correspond and liase with you regarding the time and other details of hearings. Clerks are often lawyers, and can provide legal advice to the General Commissioners if the General Commissioners requests it, but they do not make, nor influence, the General Commissioner's decision. (GCIT)
Division
Defined geographical areas in which the General Commissioners sit.
General Commissioners
The General Commissioners hears appeals against decisions made by Her Majesty's Revenue and Customs (HMRC) on a variety of different tax related matters (GCIT)
Hearing
Where an appeal cannot be settled by negotiation between the taxpayer and HMRC, the two parties may argue their cases in person before the General or Special Commissioners at a formal hearing of the appeal. (GCIT)
Notice of assessment
A written notice from HMRC setting out the amount of income tax which they think is due and showing how it has been calculated. (GCIT)
Notice of determination
After a hearing the Commissioners send a written copy of the decision, known as a notice of determination, to the parties to the proceedings. (GCIT)
Party to the proceedings
The two sides in an appeal: the taxpayer (together with his or her representatives) and HMRC.(GCIT)
Respondent
The respondent is the person, people or organisation that have had an appeal made against them. (In cases before the General Commissioners, Her Majesty' Revenue and Customs (HMRC) is normally the respondent). (GCIT)
Review
The process whereby the General or Special Commissioners can look again at a decision, which they have made to decide whether it was fully correct. A review is a separate process from an appeal. (GCIT)
Special Commissioners
The Special Commissioners hear and determine appeals concerning decisions of HMRC relating to all direct taxes, e.g. income tax, corporation tax, capital gains tax and inheritance tax. (Special Commissioners deal with appeals against assessments and amendments to self–assessments made by HMRC authorities and against certain decisions of the HMRC and the Assets Recovery Agency. They are an alternative Tribunal to the General Commissioners in relation to many appeals but in some appeals the Special Commissioners have exclusive jurisdiction and in a small number of appeals the General Commissioners also have exclusive jurisdiction. The Special Commissioners cannot hear appeals against decisions of the General Commissioners). (GCIT)
Statement of fact
A statement of fact is something that is known to be true, or something that can be verified as being true. The General Commissioners can decide questions of both fact and law. Their decision is final on questions of fact, but you can appeal against their decision on a point of law if you don't think that they have interpreted the law correctly.
Statutory fee
The fee payable for the preparation of a case stated. (GCIT)
