949W Staying proceedings

Summary

The Appeal Commissioners may stay proceedings in an appeal at any stage for a variety of reasons. These are:

• where they wish to provide an opportunity for the parties to settle the matter by agreement,
• to give a party additional time to prepare for a hearing, or
• to allow a determination to be made in a separate appeal that raises issues that are common to both appeals or are otherwise related.

The Appeal Commissioners are required to specify a date by which the proceedings are to be resumed.

Details

(1) The Appeal Commissioners may stay proceedings in an appeal at any stage for a variety of reasons. These are:

• where they wish to provide an opportunity for the parties to settle the matter by agreement,
• to give a party additional time to prepare for a hearing, or
• to allow a determination to be made in a separate appeal that raises issues that are common to both appeals or are otherwise related.

(2) Where the Appeal Commissioners wish to stay proceedings, they must give a direction staying the proceedings and specify a date by which proceedings are to be resumed.

(3) The Appeal Commissioners can stay proceeding, at the request of both parties, to allow a Mutual Agreement Procedure to proceed and reach a conclusion.

(4) The Appeal Commissioners are not required to specify a resumption date but can instead stay proceeding pending the outcome of the Mutual Agreement Procedure

(5) Where a party request the resumption of proceedings, stayed to allow a Mutual Agreement Procedure progress, the Appeal Commissioners will give a direction to resume proceedings.

(6) The Appeal Commissioners can give a direction to either party seeking an update on the progress of the Mutual Agreement Procedure.

(7) “Mutual Agreement Procedure” refers, in this section, to the procedure for reaching mutual agreement between competent authorities of the State and another jurisdiction.

Relevant Date: Finance Act 2021