Revenue Note for Guidance

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Revenue Note for Guidance

949AO Publication of determinations


This section contains provisions relating to the publication of Appeal Commissioners’ determinations.


(1) The Appeal Commissioners must publish a report of a determination on the internet within a period of 90 days after they notify the parties of the determination.

(2) A published report must contain:

  • a copy of the determination itself,
  • the date it was notified to the parties,
  • whether it was appealed to the High Court and
  • any other information that the Appeal Commissioners consider to be relevant to that appeal.

(3) The Appeal Commissioners are not required to publish all determinations in relation to appeals involving issues that are:

  • common to more than one appeal, or
  • related to other appeals.

and where determinations in such appeals have been made by reference to previous determinations in other appeals.

Where a hearing was held in private, the Appeal Commissioners shall publish a report containing a single determination together with a statement of the number of appeals to which the determination applies.

Where a hearing was held in public, the Appeal Commissioners shall publish the names of all of the appellants to whom the determination applies.

(4) The Appeal Commissioners must, insofar as this is possible, publish a report in a way that conceals the identity of a person whose affairs were treated as confidential in the conduct of an appeal or where the hearing of the appeal was held in private.

Relevant Date: Finance Act 2021