Revenue Note for Guidance
The Appeal Commissioners may exclude certain persons from a hearing or part of a hearing. These include disruptive persons, those who might hinder the giving of evidence by another person and those aged under 18 years. A witness can be excluded from a hearing until he or she is required to give evidence.
(1) The Appeal Commissioners may exclude certain persons from a hearing or part of a hearing. These include any person:
(2) The Appeal Commissioners may exclude a witness from a hearing until the witness is required to give evidence.
(3) The Appeal Commissioners may give directions in relation to how a person is to be excluded from a hearing
Relevant Date: Finance Act 2021