939 Summoning and examination of witnesses

Summary

The Appeal Commissioners may summon witnesses to give evidence in relation to an appeal and may examine them under oath. A penalty applies for failure to attend or for refusal to take an oath or answer lawful questions.

Details

(1) If the Appeal Commissioners believe a person will to able to give evidence relating to an assessment made on another person, they can call on that person to appear before them and be examined under oath. An agent of the assessed person can be examined orally in the same way as the assessed person.

(2) The oath to be taken is that the evidence to be given relating to the appeal shall be the truth, the whole truth and nothing but the truth.

(3) A person who is summoned by the Appeal Commissioners but —

• fails to appear at the hearing,
• appears but refuses to take the oath, or
• refuses to answer lawful questions,

is liable to a penalty of €3,000. This penalty does not apply to an agent of the person who refuses to take the oath or refuses to answer lawful questions.

Relevant Date: Finance Act 2021