Taxes Consolidation Act 1997 section 949F

Joining of additional parties to appeal

Section 949F allows persons whose tax liability is affected by a Revenue decision or determination that is under appeal to apply to be joined as a party to that appeal.

• Where a Revenue decision or determination is under appeal and it affects the tax liability of a person other than the original subject of that decision, the affected person may apply to the Appeal Commissioners to be joined as a party to the appeal.
• The types of decision or determination covered are an apportionment of an item between persons, a determination relating to certain lease premiums, and a decision on the use of a vehicle in a car-pooling arrangement.
• The Appeal Commissioners may, on receiving such an application, give a direction making the applicant a party to the appeal if they consider it appropriate to do so.
• The general provisions governing directions given by the Appeal Commissioners under section 949E apply equally to directions given under this section.