949AE Summoning and examination of witnesses

Summary

The Appeal Commissioners may summon a person for examination where they believe the person can give evidence relating to the matter under appeal. A person who is summoned must be:

• given at least 21 days notice before a hearing is scheduled,
• informed of his or her entitlement to object to the summons or to have its terms varied or set aside, and
• informed that the consequence of failure to comply with the summons is a possible penalty of €3,000.

Details

(1) The Appeal Commissioners may summon a person for examination where they consider that the person can give evidence relating to the matter under appeal.

(2) A person who is summoned must be:

• given at least 21 days notice before a hearing is scheduled,
• informed of his or her entitlement to object to the summons or to have its terms varied or set aside, and
• informed that the consequence of failure to comply with the summons is a possible penalty of €3,000.

(3) The Appeal Commissioners may limit the number of witnesses whose evidence a party may put forward.

Relevant Date: Finance Act 2021