A taxpayer aggrieved by a  tax assessment may appeal to the Appeal Commissioners (s 949I). The appeal may be settled by withdrawal of the appeal or by agreement between the parties (s 949G).

The Commissioners must hear the evidence and make a determination (ss 949AG-949AO). They may summon and examine witnesses (s 949AU). They can give a direction requiring a party to the appeal to provide documents, explanations, records etc (s  949E) and they can require the parties to attend a case management conference (s 949T).

If dissatisfied on a point of law, the taxpayer may request the Commissioners to state a case for the opinion of the High Court (s 949AQ).