Taxes Consolidation Act 1997 section 100A

Appeals against determinations under sections 98 to 100

Section 100A sets out the rules for how Revenue inspectors must handle determinations under sections 98, 99 or 100 (dealing with premiums and similar payments under leases) where the determination may affect the tax liability of more than one person.

• Before making a determination that may affect another person's tax liability, the inspector must notify all affected parties in writing and allow them 30 days to submit written objections with reasons.
• After considering any objections received, the inspector may make whatever determination is considered appropriate and must send it to all persons who may be affected; any person not sent the determination may request a copy from the inspector.
• A person aggrieved by the determination may appeal to the Appeal Commissioners within 30 days, and a person not sent the determination may apply to be joined as a party to an existing appeal.
• All persons to whom the determination was sent, all parties to the appeal, and their successors in title are bound by the Appeal Commissioners' decision; the inspector may state the grounds for the proposed determination in the notice despite any confidentiality obligations.