Taxes Consolidation Act 1997 section 949D

Persons acting under authority

Section 949D sets out the rules for appointing and revoking an agent to act on an appellant's behalf in relation to a tax appeal before the Appeal Commissioners.

• An appellant who wishes an agent to act on their behalf must notify the Appeal Commissioners in writing, providing the agent's name, address and any other required details.
• The appellant may revoke the agent's authority at any time and must promptly notify the Appeal Commissioners in writing when doing so.
• Until the Appeal Commissioners receive written notice that the agent's authority has been revoked or has otherwise ceased, they will treat any actions taken by the agent as if taken by the appellant.
• The onus is entirely on the appellant to keep the Appeal Commissioners informed of any changes to the agent's status.