Taxes Consolidation Act 1997 section 949AO

Publication of determinations

Section 949AO requires the Appeal Commissioners to publish reports of their determinations on the internet and sets out the rules governing the content, timing, and confidentiality of those reports.

• A report of each determination must be published on the internet within 90 days of the parties being notified of the decision, and must include a copy of the determination, the notification date, whether a case stated for the High Court was requested, and any other relevant information.
• Where determinations cover more than one appeal raising common or related issues, a single report containing one determination is sufficient, but must identify the appellants by name unless any of the hearings were held in camera.
• Where all hearings were held in camera, the report must state the number of appellants rather than naming them; where only some hearings were held in camera, those appellants are unnamed but the remainder are identified.
• Reports must be published in a way that, so far as possible, does not reveal the identity of any person whose affairs were dealt with on a confidential basis during proceedings that were not held in public.