938 Questions as to assessments or schedules

Summary

When the Appeal Commissioners are not satisfied with a schedule or they need additional information, they may, by precept (that is, an instruction), ask questions in writing of the appellant about the schedule and what it contains or ought to contain and these questions must be replied to in writing within 7 days. The appellant may respond orally before the Appeal Commissioners in which case the answers will be written down and may be verified under oath.

Details

(1) If the Appeal Commissioners are dissatisfied with a schedule or they need further information, it is open to them to address questions about the schedule – its contents or what it ought to contain – by precept to the appellant. A response – containing true and detailed answers – is required in writing within 7 days.

(2) The appellant may, instead of responding in writing, appear for oral examination in relation to the questions raised. The answers given are to be written down and called over to the appellant who may be required to verify the answers on oath.

(3) An agent who appears to answer on behalf of the appellant is subject to the same procedures.

Relevant Date: Finance Act 2021