949H Flexible proceedings.

(1)The Appeal Commissioners shall, subject to the provisions of this Part, endeavour to the best of their ability to manage and conduct proceedings in a way that will meet the reasonable expectations of members of the public (and in particular tax payers) with regard to—

(a) undue formality being avoided, and

(b) a flexible approach being adopted by the Commissioners in respect of procedural matters.

(2) Without prejudice to the generality of subsection (1), the Appeal Commissioners shall—

(a) provide an opportunity to the parties to settle the matter under appeal by agreement with each other, and

(b) avoid delay insofar as this is compatible with the proper consideration of a matter under appeal.