Glossary of terms
This glossary provides definitions to tribunal terms that may be mentioned on our website or at a tribunal. This glossary is arranged alphabetically with each term catalogued by first letter:
Appeal
To appeal, or to make or lodge an appeal, means to send formal (written) notice to the Inland Revenue that you disagree with a decision which they have made in your case. An appeal may be settled by negotiating and reaching agreement with the Inland Revenue or, if this cannot be done, by having the case heard and decided by the General or the Special Commissioners.
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).
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).
Clerks to the 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 DCA.
Division
Defined geographical areas in which the General Commissioners sit.
Hearing
Where an appeal cannot be settled by negotiation between the taxpayer and the Inland Revenue, the two parties may argue their cases in person before the General or Special Commissioners at a formal hearing of the appeal.
Notice of assessment
A written notice from the Inland Revenue setting out the amount of income tax which they think is due and showing how it has been calculated.
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.
Party to the proceedings
The two sides in an appeal are:
- the taxpayer (together with his or her representatives), and
- the Inland Revenue
Respondent
The respondent is the person, people or organisation responsible for the decision that the appellant is appealing against..
In cases before the General Commissioners, Her Majesty' Revenue and Customs (HMRC) is normally the respondent.
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.
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.
