949AJ Determinations and their notification

Summary

The Appeal Commissioners must make a determination as soon as practicable after they have completed their adjudication. Written determinations must be given to the parties within 21 days after the date on which the determination is made. Written determinations must contain specified information such as the relevant facts and the reasons for the determination.

Determinations must be made by an odd number of Appeal Commissioners must determine an appeal so there can be a majority determination in all cases.

Details

(1) The Appeal Commissioners must make a determination as soon as practicable after they have completed their adjudication.

(2)-(4) Determinations must be made by an odd number of Appeal Commissioners must determine an appeal so there can be a majority determination in all cases.

(5) The Appeal Commissioners must provide the written determination to the parties within 21 days after the date on which the determination and the determination must contain certain specified information.

(6) The components of a determination are:

• the determination itself,
• the relevant facts as found by the Appeal Commissioners,
• the reasons for the determination,
• the name of the appellant and
• the date of the determination.

Relevant Date: Finance Act 2021