949N Refusal to accept an appeal

Summary

The Appeal Commissioners shall refuse to accept any appeal they consider not to be valid or to be without substance or foundation. Appeals may be refused on these grounds, even if the Appeal Commissioners had initially accepted the appeal. Where an appeal is refused, the Appeal Commissioners must notify the parties in writing and state the reasons for the refusal. The staff of the Appeal Commissioners have the authority to refuse appeals. Such refusals are subject to a declaration from the Appeal Commissioners that the refusal is final and conclusive.

Details

(1) The Appeal Commissioners shall refuse to accept an appeal where they consider it not to be valid or to be without substance or foundation, even if they have already accepted the appeal.

(2) Where the Appeal Commissioners refuse to accept an appeal, they shall notify the parties in writing, stating the reason for their refusal.

(3) Where the Appeal Commissioners declare that their refusal is final, then that refusal shall be final and conclusive.

(4) The staff of the Appeal Commissioners have the authority to refuse to accept appeals. Such refusals are subject to a declaration by the Appeal Commissioners that the refusal is ‘final and conclusive’ as provided for in subsection (3).

Relevant Date: Finance Act 2021