949T Case management conference

Summary

The Appeal Commissioners may direct a party to attend a case management conference. The purpose of a case management conference is to review how the appeal proceedings are progressing and to facilitate their completion in an expeditious and fair way. While the purpose of such conferences will generally be to progress matters to the stage of a full hearing, the Appeal Commissioners may determine the matter under appeal by means of a case management conference where both parties consent to the appeal being determined in this manner.

Details

(1) The Appeal Commissioners may direct a party to attend a case management conference. The purpose of such a conference is to:

• review the conduct of the proceedings and the actions that have been taken or remain to be taken,
• clarify any matters raised by the parties or by the Appeal Commissioners, and
• enable the Appeal Commissioners to give any directions that appear to be required to secure the expeditious and fair completion of the proceedings.

(1A) The direction to attend a case management conference will contain the date, time and location for the conference.

(2) The Appeal Commissioners may determine a matter under appeal at, or following, a case management conference where both parties consent to the appeal being determined in this manner.

(3) The Appeal Commissioners may allow a party to participate in a case management conference by means of a telecommunications link instead of in person.

Relevant Date: Finance Act 2021