Taxes Consolidation Act 1997 section 949E

Directions

Section 949E sets out the power of the Appeal Commissioners to give directions to the parties regarding the conduct or disposal of an appeal, including how directions are requested, notified, challenged and enforced.

• The Appeal Commissioners may issue directions on their own initiative or on application by a party, covering matters such as requiring documents or information, consolidating related appeals, staying proceedings, holding preliminary hearings, adjourning hearings and extending compliance deadlines.
• A party applying for a direction must do so in writing or orally during a hearing, must state the reason for the request, and must send a copy of any written application to the other party.
• Directions may be given orally but must normally be reduced to writing, and written notice must be sent to each party and any other person affected unless the Commissioners consider there is good reason not to do so.
• A party who disagrees with a direction must apply within 14 days to have it set aside, suspended or amended, and compliance with any direction given is mandatory.