Taxes Consolidation Act 1997 section 949AI

Incomplete information

Section 949AI allows the Appeal Commissioners to determine an appeal according to their best judgement where a party fails to comply with a direction to provide information or documentation.

• Where a party or other person fails to comply with a direction under section 949E to provide information and documentation, the Appeal Commissioners may act under this section.
• The Appeal Commissioners must be satisfied that there has been non-compliance with the direction before exercising this power.
• Where they consider it appropriate, the Appeal Commissioners may determine the appeal according to the best of their judgement, rather than dismissing it outright.
• This power is an alternative to dismissing the appeal under section 949AV, giving the Commissioners flexibility in how they respond to non-compliance.