HC Deb 20 December 1974 vol 883 c706W
Mr. John Stradling Thomas

asked the Chancellor of the Exchequer what are the arrangements made when fixing the date of a hearing before the Special Commissioners of Income Tax, Turnstile House, London, to ensure that the date is one suitable to accountants, barristers and solicitors professionally engaged in such cases and also to the taxpayer concerned in the case.

Mr. Robert Sheldon

The Special Commissioners do not usually consult the taxpayer or his advisers before fixing a date for a hearing. Normally four clear weeks' notice of the date of a hearing is given, but if those persons are not available on the date fixed and so inform the commissioners in time, the commissioners are always willing to consider arranging the hearing for a different date.