Taxes Consolidation Act 1997 section 949AL

Determinations other than in relation to assessments

Section 949AL sets out the powers of the Appeal Commissioners to make determinations on appealable matters other than assessments, including the power to vary a decision even to the disadvantage of the appellant.

• Where the appeal concerns a decision, determination or other matter (but not an assessment or a matter under section 949AK(3)), the Appeal Commissioners must either confirm it or vary it
• The Appeal Commissioners may vary the decision or matter even if the variation is to the disadvantage of the appellant
• Where the appeal concerns whether a Revenue officer was precluded from making an enquiry or taking an action outside the permitted time limit, the Appeal Commissioners must determine whether the officer was or was not so precluded
• The section ensures that the Appeal Commissioners have clear authority to make binding determinations on non-assessment appeals, including time-limit disputes