Taxes Consolidation Act 1997 section 949AV

Dismissal of an appeal

Section 949AV sets out the circumstances in which the Appeal Commissioners may dismiss an appeal for non-compliance with their directions, and the procedural safeguards that apply before any such dismissal.

• The Appeal Commissioners may dismiss an appeal where a party fails to comply with a direction to provide information, deliver a statement of case, furnish an outline of arguments, or attend a case management conference.
• Before dismissing an appeal, the Commissioners must give the party written notice of their intention, the reasons for it, and an opportunity to explain or to comply with the direction.
• The Commissioners must consider any explanation offered, but if they remain unsatisfied they may proceed to dismiss the appeal and their decision is final and conclusive.
• Where non-attendance at a case management conference was due to absence, illness or other reasonable cause and the application was made without unreasonable delay, the Commissioners shall not dismiss the appeal.