949S Outline of arguments

(1) & (2) The Appeal Commissioners may direct one or both parties to provide an outline of the arguments that a party intends to make at a hearing and to send a copy of this information to the other party. This is the type of information that would be required in the immediate lead-in to a hearing. A direction may impose a 14-day time limit immediately prior to the date of a hearing for the provision of the information.

Relevant Date: Finance Act 2021