Taxes Consolidation Act 1997 section 949AB

Parties' representatives

Section 949AB sets out who may represent a party at a hearing before the Appeal Commissioners.

• A barrister, solicitor, or member of a recognised professional body has an automatic right of audience before the Appeal Commissioners when appearing on behalf of a party.
• A recognised professional body for this purpose has the same meaning as in section 851A, which covers accountants and chartered tax advisers.
• The Appeal Commissioners have a discretionary power to hear any other person appearing on behalf of an appellant, even if that person does not hold one of the listed qualifications.
• The discretion applies only where the Appeal Commissioners are satisfied that it is appropriate to hear that person in the circumstances.