Determination of an appeal or application

V5.461 The outcome of an appeal

Notice to Tribunal of withdrawal/intention not to proceed

A party to an appeal may withdraw an appeal by giving notice to the Tribunal. Such notice may be given orally at a hearing, or by notice in writing at any time before a hearing to consider disposal of the proceedings1. The Tribunal is required to send a copy thereof to the other parties2.

A withdrawn appeal may be reinstated on application to the Tribunal within 28 days of the date on which the Tribunal received the withdrawal notice, or the date of the hearing on which the appeal was withdrawn orally, as appropriate3. A tribunal has considered4 that the following factors should be consider in respect of an application for reinstatement:

  1.  

    •     the reasons given by the appellant for the withdrawal and the reasons given for the application for reinstatement

  2.  

    •     whether HMRC would be prejudiced by reinstatement and, if so, the extent of that prejudice

  3.  

    •     whether the appellant would be prejudiced by a refusal to reinstate and, if so, the extent of that prejudice

  4.  

    •     whether reinstating this appeal would be prejudicial to the interests of good administration

  5.  

    •     the merits of the proposed appeal so far as they can conveniently and proportionately be ascertained

A later tribunal held5 that consideration of the merits of an appeal were relevant to an application to make a late appeal, but not to one for reinstatement since, in the latter case,

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