949U Adjudication without a hearing

Summary

Where the parties agree, the Appeal Commissioners may dispense with the holding of a hearing to adjudicate on a matter under appeal and, instead, determine the matter based on written material from a party or discussions with a party. The Appeal Commissioners are however required to hold a hearing where they receive a request in writing from a party within 21 days after the notification of the Appeal Commissioners’ proposal to dispense with the holding of a hearing.

A party’s request for a hearing can be denied where the appeal relates to a matter which has been previously determined by the Appeal Commissioners as provided for in section 949AN(3).

Details

(1) Where the parties agree, the Appeal Commissioners may dispense with the holding of a hearing to adjudicate on a matter under appeal and, instead, determine the matter based on written material from a party or discussions with a party.

(2) The Appeal Commissioners must notify the parties of their proposal to adjudicate on a matter under appeal without holding a hearing.

(3) The Appeal Commissioners are required to hold a hearing where they receive a request in writing from a party within 21 days after the notification of the Appeal Commissioners’ proposal to dispense with the holding of a hearing. A party’s request for a hearing can be denied where the appeal relates to a matter which has been previously determined by the Appeal Commissioners as provided for in section 949AN(3).

Relevant Date: Finance Act 2021