949H Flexible proceedings

Summary

The Appeal Commissioners shall try to conduct proceedings in as informal and flexible manner as possible to facilitate the settlement of appeals by agreement between the parties and to try to avoid undue delay in dealing with appeals.

Details

(1) The Appeal Commissioners must try to conduct proceedings in as informal and flexible manner as possible.

(2) The Appeal Commissioners must facilitate the settlement of appeals by agreement between the parties and try to avoid undue delay in dealing with appeals, but not at the expense of giving proper consideration to a matter under appeal.

Relevant Date: Finance Act 2021