The Tax Appeals Commission (TAC) recently launched a new website which includes a new simpler Statement of Case. This is to complement the new simpler Notice of Appeal that went live in January 2021. The TAC is reviewing all its procedures and has plans for more changes over 2021 to make the appeals process more transparent. The TAC will move away from the requirement for Statement of Cases and Outline of Arguments in less complex appeals and this will be set out in new guidelines in due course.

A short explanation of the Case Stated process is also available on the TAC’s website to ensure the process is used correctly. The TAC publishes determinations in two downloads each month.