The Stamp Duty Land Tax (Appeals) Regulations 2004

Appeals: election to bring an appeal before Special Commissioners

5.—(1) The appellant may elect to bring before the Special Commissioners any appeal that would otherwise be to the General Commissioners under regulation 3(1).

(2) Any such election shall be exercised by notice together with the notice of appeal, or by a separate notice in writing to the Inland Revenue (as appropriate) within the time for bringing the proceedings, and if no such notice of election is given the appeal shall be brought before the General Commissioners.

(3) Any such election shall be disregarded if—

(a) the appellant and the Inland Revenue agree in writing, at any time before the determination of the appeal, that it is to be disregarded, or

(b) the General Commissioners have given a direction under paragraph (6) below and have not revoked it.

(4) Where an election has been made under paragraph (1), the Inland Revenue may refer the election to the General Commissioners.

(5) A reference under paragraph (4) above must be made—

(a) after giving notice to the appellant, and

(b) before the determination of the appeal in respect of which the election has been made.

(6) On a reference under paragraph (4) the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, direct that the election be disregarded.

(7) If at any time after giving a direction under paragraph (6) (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.

(8) A decision to give or revoke a direction under paragraphs (6) or (7) respectively shall be final.