Revenue Note for Guidance

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Revenue Note for Guidance

959AJ Chargeable persons and other persons: grounds for appeal


This section provides that where a person makes an appeal, the person must specify the exact grounds of the appeal and the amounts or matters being appealed.


When a person is appealing against an assessment, they must specify each amount in the assessment or amended assessment which they wish to appeal, and the exact grounds for such an appeal.

If a notice of appeal does not contain this information then the notice, in so far as it relates to a specific item, shall be invalid and the appeal deemed not to have been brought.

Any grounds for appeal not stated in the notice cannot be included at a later date unless the Appeal Commissioner, or the Circuit Court judge, are satisfied that it could not have been so included.

Relevant Date: Finance Act 2021