944 Communication of decision of Appeal Commissioners

If the Appeal Commissioners, having heard an appeal, postpone giving their determination to enable them to consider their decision or to give the appellant the chance to submit further evidence, then, unless they consider that a further hearing is necessary, they may post their ruling to the parties to the appeal. In these circumstances, a declaration of dissatisfaction in connection with having a case stated for the opinion of the High Court or a notice requiring a rehearing by a Circuit Court judge must be made within 12 days after the determination is posted.

Relevant Date: Finance Act 2021