949G Withdrawal and dismissal of appeals

Summary

Section 949G contains provisions relating to the withdrawal of an appeal by a taxpayer or the dismissal of appeals before they are determined by the Appeal Commissioners. Requests for a withdrawal must be made in writing.

In certain situations, an appeal is to be treated as if it had been dismissed. These are when an appeal has been settled by agreement between the appellant and Revenue, when the Appeal Commissioners refuse to accept an appeal and when an appellant fails to attend a hearing.

Details

(1) A party withdrawing an appeal must give notice in writing to the Appeal Commissioners.

(2) Upon receipt of a notice to withdraw an appeal from a party, the Appeal Commissioners must then notify the other party of the withdrawal.

(3) An appeal shall be treated as dismissed where certain circumstances occur. These are:

• the settlement of the appeal by agreement between the parties,
• the Appeal Commissioners’ refusal to accept an appeal, and
• an appellant’s failure to attend a hearing.

(4) The terms of an agreement reached between the parties are not affected where an appeal is treated as dismissed under subsection (3).

(5) The Appeal Commissioners do not need to make a determination where an appeal is settled by agreement, withdrawn or dismissed. In such circumstances, the matter under appeal is treated as if it was never appealed.

Relevant Date: Finance Act 2021