Taxes Consolidation Act 1997 section 949AW

Appeal Commissioner vacating office: prior to determination

Section 949AW deals with the procedures that apply where an Appeal Commissioner vacates office before the appeal process has been fully completed.

• Where a hearing has started but not finished, or has finished but no determination has been made, and the Appeal Commissioner who presided has vacated office, the appeal cannot simply lapse
• One or more other Appeal Commissioners must decide how the appeal is to proceed — either by way of a full rehearing or by adjudication without a hearing
• If a rehearing is directed, it proceeds as though the original hearing had never commenced or been completed
• If adjudication without a hearing is directed instead, it proceeds in accordance with the rules set out in section 949U