949F Joining of additional parties to appeal

Summary

The Appeal Commissioners may make persons other than the appellant in a particular appeal a party to the appeal proceedings. This treatment applies where a Revenue decision may affect the tax liability of persons other than the appellant. This might happen, for example, where an item such as income or expenses has to be apportioned between more than one taxpayer.

Details

(1) The Appeal Commissioners may make persons other than the appellant in a particular appeal a party to the appeal proceedings.

This treatment applies in specified circumstances where a Revenue decision may affect the tax liability of persons other than the person who is the subject of the decision. The specified situations are:

• the apportionment of an item between one or more persons,
• the treatment of certain lease premiums, and
• the use of a vehicle in a car-pooling arrangement.

A party affected by the Revenue decision may apply to the Appeal Commissioners for such treatment.

(2) The provisions relating to the giving of directions by the Appeal Commissioners apply to a person who is joined as a party to appeal proceedings.

Relevant Date: Finance Act 2021