949AV Dismissal of an appeal

Summary

This section contains provisions relating to the dismissal of an appeal by the Appeal Commissioners.

Details

(1) The Appeal Commissioners may dismiss an appeal where an appellant has failed to comply with their direction to provide the type of information and documentation described in section 949E(2), a statement of case (949Q(1)), an outline of arguments (949S(1)) or to attend a case management conference (949T(1)).

(2) Before dismissing an appeal, the Appeal Commissioners must give an appellant written notice of the proposed dismissal together with the reason for the dismissal and give the appellant the opportunity to object to the dismissal or to comply with the direction to provide the specified information or documentation to the Appeal Commissioners’ satisfaction.

(3) The Appeal Commissioners may consider any objection to their proposed dismissal of an appeal but may, nevertheless, proceed to dismiss the appeal. Their decision to dismiss the appeal is final and conclusive and, therefore, cannot be further appealed.

(4) An appeal may continue where an appellant, or their representative, fails to attend a case management conference, 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.

(5) If the Appeal Commissioners are no satisfied with the application provided by the party they shall dismiss the appeal and their decision is final and conclusive.

Relevant Date: Finance Act 2021