Selective appeals filing: limit reports and file references only for significant tax effect or broad legal questions. Commissioners should send reports to the Board only when recommending a reference or where they have doubts; routine reports where the Commissioner accepts the Tribunal's decision should stop. The Board will generally advise reference only for substantial tax consequences or general questions of law. If the Board has authorised reference on an issue within a Commissioner's charge, the Commissioner should file references on that issue in all cases from that charge without fresh approval; if a Commissioner declines to file for reasons other than modest tax effect, the matter must be reported to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Selective appeals filing: limit reports and file references only for significant tax effect or broad legal questions.
Commissioners should send reports to the Board only when recommending a reference or where they have doubts; routine reports where the Commissioner accepts the Tribunal's decision should stop. The Board will generally advise reference only for substantial tax consequences or general questions of law. If the Board has authorised reference on an issue within a Commissioner's charge, the Commissioner should file references on that issue in all cases from that charge without fresh approval; if a Commissioner declines to file for reasons other than modest tax effect, the matter must be reported to the Board.
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