Taxes Consolidation Act 1997 section 949AE

Summoning and examination of witnesses

Section 949AE empowers the Appeal Commissioners to summon witnesses to give evidence in tax appeal proceedings and sets out the requirements that must be met when issuing a summons.

• The Appeal Commissioners may summon any person they believe can provide evidence relevant to a matter under appeal.
• A summons must be sent at least 21 days before the hearing date, unless the person consents to a shorter notice period.
• The person summoned must be told of their right to apply to have the summons varied or set aside, and of the penalties for non-compliance.
• The Appeal Commissioners may limit the number of witnesses a party is permitted to call.