949AN Appeals raising common or related issues

Summary

This section covers the circumstances under which The Appeal Commissioners may take account of a previous determination in determining a subsequent appeal and determine the subsequent appeal without holding a hearing.

Details

(1) The Appeal Commissioners may take account of a previous determination in determining a subsequent appeal that:

• raises issues that are common to both appeals, or
• is related to the previous appeal.

The Appeal Commissioners may determine the subsequent appeal without holding a hearing where they consider it appropriate to do so.

(2) Where the Appeal Commissioners believe they should act in accordance with subsection (1), they must give the parties a copy of the relevant previous determination (suitably redacted where the hearing was held in private) and allow the parties a 21 day period to submit arguments in writing in order to persuade the Appeal Commissioners that it would not be appropriate to act in accordance with subsection (1).

(3) The Appeal Commissioners may make a determination in accordance with subsection (1) where the parties do not object to this proposed course of action or where, following the consideration of any arguments, the Appeal Commissioners are not persuaded by the arguments.

Relevant Date: Finance Act 2021