Taxes Consolidation Act 1997 section 949AK

Determinations in relation to assessments

Section 949AK sets out the determinations that the Appeal Commissioners may make when deciding an appeal against a tax assessment.

• Where an assessment is too high, too low, or correct, the Appeal Commissioners must determine that it be reduced, increased, or left unchanged accordingly.
• The Appeal Commissioners may confine their determination to adjusting the amount chargeable to tax, without needing to recalculate the actual tax charged.
• If an appeal succeeds on the ground that a Revenue officer was out of time in making or amending the assessment, that assessment is void.
• If the out-of-time ground fails, the assessment stands, but the Appeal Commissioners may still consider any other grounds of appeal separately.