Taxes Consolidation Act 1997 section 949H

Flexible proceedings

Section 949H requires the Appeal Commissioners to manage and conduct appeal proceedings in a flexible and informal manner, facilitating settlement by agreement and avoiding unnecessary delay.

• The Appeal Commissioners must conduct proceedings in a way that meets the reasonable expectations of the public, particularly taxpayers, by avoiding undue formality and adopting a flexible approach to procedural matters.
• The Commissioners must provide an opportunity for the parties to an appeal to settle the matter by agreement with each other.
• The Commissioners must avoid delay, provided this is compatible with giving proper consideration to the matter under appeal.
• These obligations apply to all proceedings before the Appeal Commissioners under the tax appeals framework.