949E Directions

Summary

Section 949E contains provisions relating to the giving of directions by the Appeal Commissioners to the parties. Directions may be given for a variety of reasons such as (but not limited to) requiring a party to provide specified information, consolidating multiple related appeals, holding case management conferences and adjourning proceedings. Directions may be given on the initiative of the Appeal Commissioners or on application from either party. The failure to comply with a direction to provide specified information may lead to the dismissal of a taxpayer’s appeal.

Details

(1) The Appeal Commissioners may give directions to appellants and to Revenue in relation to how they must act during appeal proceedings. The parties can apply to the Appeal Commissioners for a direction.

(2) A direction can be given for a wide range of matters, such as, (but not limited to):

• to require a party to provide specified information,
• staying proceedings,
• to consolidate multiple appeals,
• to hold preliminary hearings, and
• to adjourn proceedings, and
• to extend the time that a direction must be complied by.

(3) A party can apply to the Appeal Commissioners for a direction either:

• in writing, or
• orally, during a hearing or preliminary hearing.

The application must include the reason for seeking the direction

(4) The Appeal Commissioners may give directions orally. Where this occurs, the terms of the direction must be provided in writing as soon as possible unless the Appeal Commissioners deem this unnecessary.

(5) Unless there is a good reason not to do so, the Appeal Commissioners shall send a written notice of any direction to each party and any other person affected by that direction.

(6) Where a party believes a direction should not have been issued by the Appeal Commissioners or that the direction should be amended in some way, that party may apply to the Appeal Commissioners for a direction that will set aside, suspend or amend the original direction.

(7) An application made under subsection (6) must be made no later than 14 days after the date the party was initially notified of the original direction with which they were aggrieved.

(8) Where a direction contains terms that need to be complied with, it shall specify a date with which these terms are to be complied with, i.e. where a direction requires submissions to be made by one or both parties, it shall state the date by which such submissions should be made.

(9) Where a direction requires information or evidence to be provided, it may specify the format such items are to be provided in.

(10) Compliance with a direction is mandatory.

(11) A party applying for a direction from the Appeal Commissioners must notify the other party that it has applied for such a direction.

Relevant Date: Finance Act 2021