949AA Parties’ attendance at hearings

Summary

An appellant is required to attend a hearing unless the Appeal Commissioners excuse them from attendance and appeal is treated as withdrawn where they (or their representative), fail to attend (except where the Appeal Commissioners are satisfied the absence was due to specified conditions and this was communicated to the Appeal Commissioners as soon as the reason for non-attendance ceased).

A Revenue officer may choose whether to attend a hearing and may give evidence or reasons in support of the matter under appeal.

Third parties who are made a party to an appeal are entitled to attend its hearing (or part thereof) subject to certain restrictions.

Details

(1) An appellant is required to attend a hearing unless the Appeal Commissioners excuse him or her from attendance.

(2) An appeal shall be treated as withdrawn where an appellant, or their representative, fails to attend a hearing, unless the Appeal Commissioners are satisfied that subsection (3) applies.

(3) An appeal may continue where an appellant, or their representative, fails to attend a hearing, where an application is made by the appellant in writing and, on receipt of the written application, the Appeal Commissioners are satisfied that the reason for the non-attendance was because of absence, illness or another reasonable cause and that the application was made as soon as possible after the reason for non-attendance had ceased.

(4) A Revenue officer may attend the hearing and the determination of an appeal but has discretion about whether or not to attend the hearing. The officer may give evidence or reasons in support of the matter under appeal.

(5) Where a Revenue officer believes that an appellant ought to be charged in an amount exceeding the amount contained in an assessment that is under appeal, the officer may give evidence or reasons in support of that higher amount.

(6) Where a third party is made a party to an appeal, that person may not, without the consent of the other parties to the appeal, attend any part of a hearing where the proceedings do not involve the person’s tax liability.

Relevant Date: Finance Act 2021