Taxes Consolidation Act 1997 section 949AJ

Determinations and their notification

Section 949AJ sets out the rules governing how Appeal Commissioners determine tax appeals, the composition of the panel, and the requirements for notifying parties of the determination.

• The Appeal Commissioners must make their determination as soon as practicable after completing their adjudication of an appeal.
• Appeals must be heard by one Commissioner or by an odd number of three or more, ensuring a majority decision is always possible.
• The parties must be notified in writing within 21 days of the determination, including details of any right of appeal.
• The written determination must include the decision itself, the material findings of fact, the reasons for the determination, the appellant's name, and the date of the determination.