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Taxes Consolidation Act, 1997 (Number 39 of 1997)


949AN Appeals raising common or related issues.

(1)Subject to subsection (2), in adjudicating on and determining an appeal (in this section referred to as a “new appeal”), the Appeal Commissioners may—

(a) have regard to a previous determination made by them in respect of an appeal that raised common or related issues, and

(b) if they consider it appropriate, in the light of such a determination, determine the new appeal without holding a hearing.

(2) Where the Appeal Commissioners wish to act in accordance with subsection (1), they shall—

(a) send a copy of the previous determination referred to in that subsection to the parties in a way that, in so far as it is possible, does not reveal the identity of any person whose affairs were dealt with on a confidential basis during the proceedings concerned (being proceedings that were not held in public),

(b) request that each of the parties submit arguments to them within 21 days after the date of the request in relation to why it would not be appropriate to have regard to the previous determination in determining the new appeal, and

(c) request that each of the parties state whether the party wishes the Appeal Commissioners to hold a hearing and, where a party so wishes, to require that the party explain why such a hearing is considered to be necessary or desirable.

(3) Notwithstanding section 949U, the Appeal Commissioners [2]>may make a determination in an appeal under subsection (1) where—<[2][2]>may determine the new appeal without holding a hearing where—<[2]

(a) no response is received from a party within the period referred to in subsection (2)(b), or

(b) a response is received but the Appeal Commissioners are not persuaded that it would be appropriate to disregard the previous determination referred to in subsection (1) [3]>and<[3][3]>that it is necessary to<[3] hold a hearing to determine the new appeal.




Inserted by F(TA)A15 s34. With effect from 21 March 2016 per S. I. No 110 of 2016.


[-] [+]

Substituted by FA18 s55(e)(i).


[-] [+]

Inserted by FA18 s55(e)(ii).