Taxes Consolidation Act 1997 section 949AH

Mode of proceeding if appeal adjudicated on by way of a hearing

Section 949AH sets out how the Appeal Commissioners are to determine a matter under appeal when they hold a hearing.

• Where the Appeal Commissioners adjudicate on a matter by way of a hearing, they must determine the matter by examining the appellant or by hearing other evidence
• Other evidence includes evidence of the kind referred to in section 949AC, such as witness testimony and written submissions
• The Appeal Commissioners have discretion as to which forms of evidence they rely upon in reaching their determination
• The section ensures that appeals decided at a hearing are determined on the basis of evidence actually presented