Taxes Consolidation Act 1997 section 949AN

Appeals raising common or related issues

Section 949AN allows the Appeal Commissioners to rely on a previous determination when deciding a new appeal that raises common or related issues, and to do so without holding a hearing.

• Where the Appeal Commissioners have already determined an appeal involving common or related issues, they may have regard to that earlier determination when deciding a new appeal and, if they consider it appropriate, may do so without a hearing
• Before acting on a previous determination, the Commissioners must send a suitably redacted copy of it to both parties, preserving the confidentiality of anyone whose affairs were dealt with in private proceedings
• Each party has 21 days to submit arguments as to why the previous determination should not be applied to the new appeal, and to state whether they wish a hearing to be held, giving reasons
• The Commissioners may determine the new appeal without a hearing if no response is received within the 21-day period, or if they are not persuaded by the arguments submitted that the previous determination should be disregarded or that a hearing is necessary