Taxes Consolidation Act 1997 section 949AA

Parties' attendance at hearings

Section 949AA sets out the rules governing attendance at hearings before the Appeal Commissioners, including the consequences of non-attendance by an appellant and the rights of Revenue officers and third parties to attend.

• An appellant must attend any hearing unless excused by the Appeal Commissioners, and failure to attend (by the appellant or their representative) results in the appeal being treated as withdrawn
• A withdrawn appeal may be reinstated where the appellant applies in writing and satisfies the Commissioners that absence was due to illness or other reasonable cause and the application was made without unreasonable delay
• A Revenue officer may attend any hearing, give evidence in support of the assessment under appeal, and may argue for an amount higher than that contained in the assessment
• A third party who has been made a party to an appeal may only attend those parts of the hearing that relate to their own tax liability, unless the other parties consent