949D Persons acting under authority

Summary

Section 949D contains provisions relating to the way a person may act as an agent for an appellant in relation to the conduct of an appeal. Appellants who want a person to act as their agent must notify the Appeal Commissioners in writing and provide specified information in relation to the agent. They may revoke their agent’s authorisation by notice in writing at any time. The Appeal Commissioners are to treat an agent as acting for an appellant until the appellant notifies them otherwise.

Details

(1) An appellant who wishes another person to act as his or her agent shall notify the Appeal Commissioners in writing and provide specified information in relation to the agent.

(2) An appellant may revoke his or her agent’s authorisation to act for the appellant. Where this happens, the appellant must notify the Appeal Commissioners in writing.

(3) The Appeal Commissioners shall continue to treat an agent as acting for an appellant until the appellant notifies them that the agent’s authorisation has been revoked or has otherwise ceased to act for the appellant.

Relevant Date: Finance Act 2021