Taxes Consolidation Act 1997 section 949AP

Appealing against determinations

Section 949AP provides for a right of appeal to the High Court on a point of law by a party who is dissatisfied with a determination of the Appeal Commissioners.

• A determination of the Appeal Commissioners is final and conclusive, subject to the right to appeal to the High Court on a point of law
• A dissatisfied party may require the Appeal Commissioners to state and sign a case for the opinion of the High Court
• Written notice must be sent to the Appeal Commissioners within 42 days of the notification of the determination, and copied to the other party
• No appeal lies where another provision of the Acts already declares the determination to be final and conclusive