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The Special Commissioners

A TAXPAYER - Appellant

– and –

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS - Respondents

DIRECTIONS

Basic Directions (applicable automatically in all cases)

• 1. The Party referring the appeal for registration to provide to the Clerk to Special Commissioners (the Clerk") and the other Party to the appeal at the same time as or not later than 14 days after an acknowledgement by the Clerk of such registration a statement detailing:
  
  
  1. what that party perceives to be the issue for determination in the case
  2. whether or not witnesses are likely
  3. the anticipated duration of the hearing
  4. whether a hearing in private is requested
  
  
• If the information required by Direction 1 has already been provided to the other Party and to the Clerk, the Special Commissioner may initial the following Declaration and the remaining Basic Directions shall apply accordingly: ‘I declare that Direction No.1 has already been complied with"
• Within 42 days after the statement in Direction 1 (or if the declaration above has been initialled, after the date of issue of these Directions) the other Party to state to the Clerk and to the first Party whether the issue for determination is agreed and, if not, to set out the areas of disagreement. Within the same time limit the other Party to provide to the Clerk and the first Party a statement detailing points ii to iv in Direction 1. This time limit may be extended either by agreement of the Parties, and such extension shall be notified to the Clerk, or by the Tribunal on the application of either party.
• Not later than the statement in Direction 2 each Party shall inform the Clerk whether:
  
  
  1. both parties agree other directions in place of the Management Directions in the Appendix, in which case the Special Commissioners will issue the agreed directions with such modifications as they consider appropriate (provided that if either party shall object to such modifications that party may within 14 days of receipt of the Directions require a preliminary hearing to determine whether the modifications should be made): or
  2. he requires the Clerk to arrange a preliminary hearing for the purpose of determining the directions applicable to the appeal and stating the directions he proposes should be issued.
     
     
• In any other case the Management Directions in the Appendix shall automatically apply with effect from the statement in Direction 2.
• If the Parties have not already done so, at the same time as complying with Direction 3 they shall give to the Clerk dates to avoid for the hearing.

Appendix (the Management Directions)

Initial exchange of documents and information

• Within 21 days from the date from which the Management Directions apply the Appellant shall provide to the Respondents:
  
  
  • 5.1 A list of the documents on which the Appellant intends to rely in connection with the appeal together with copies of any documents that have not already been provided:
  • 5.2 A draft statement of facts not in dispute:
  • 5.3 The identity of any proposed witnesses of fact and an outline of the evidence of such witnesses.
    
    
  • Within 21 days from the date from which the Management Directions apply or 14 days from the Appellant complying with Direction 5, whichever is the later, the Respondents shall provide to the Appellant:
    
    
  • 6.1 A list of the documents on which the Respondents intend to rely in connection with the appeal together with copies of any documents that have not already been provided:
  • 6.2 Suggested amendments and additions to the draft statement of facts not in dispute:
  • 6.3 The identity of any proposed witnesses of fact and an outline of the evidence of such witnesses.

Agreement of facts and documents:

• Within 21 days from the Respondents complying with Direction 6 the Parties shall:
  
  
  • 7.1 Produce an agreed statement of facts not in dispute
  • 7.2 Agree a paginated bundle of documents
• Exceptionally, if a bundle cannot be agreed, each Party shall prepare a paginated bundle of documents taken from those sent or listed under Directions 1 and 2 upon which he would wish to rely and serve it on the other Party within 21 days of the Respondents complying with Direction 6.

Witness statements:

• Within 21 days from the Parties complying with Directions 7 or 8 they shall each serve on the other Party and on the Clerk their witness statements of fact with exhibits cross-referenced to the bundle(s) of documents.
• Witnesses shall conclude their statement as follows: "I believe that the facts stated in this witness statement are true" and sign and date the statement.
• The witness statements shall stand as evidence in chief of the witnesses subject to such further questions as the Tribunal shall allow.
• In an appeal designated as a Scottish appeal, Direction 9 shall apply with the substitution of the word "may" for the word "shall" but if the parties do serve witness statements they shall do so within the same time limits: and Direction 11 shall not apply unless the party calling the witness agrees that it shall apply.

General:

• No further documentary or witness evidence shall be admitted unless the Parties agree or the Tribunal directs.
• Following the service of all witness statements each Party shall provide the Clerk with an updated estimate of the length of hearing.
• Core bundles to be filed with the Clerk to the Special Commissioners 14 days before the date of hearing

Skeleton arguments:;

• Not later than 14 days before the hearing the Parties shall serve a skeleton argument together with copies of the authorities cited on each other and on the Clerk.
• Not later than 7 days before the hearing the Parties may serve a skeleton argument in reply on each other and on the Clerk.

Further Directions:

• Either Party may apply to the Tribunal for further Directions at any time before the hearing.

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