Taxes Consolidation Act 1997 section 949I

Notice of appeal

Section 949I sets out the requirements for making an appeal to the Appeal Commissioners, including the information that must be included in a notice of appeal and the consequences of failing to state full grounds at the outset.

• An appeal must be made in writing to the Appeal Commissioners and must include the appellant's name, address, tax reference number, the matter being appealed, and detailed grounds for the appeal.
• Where preconditions for making an appeal exist, the notice must confirm they have been satisfied, and where the appeal is late, the notice must explain the reason for the delay.
• A copy of the Revenue notification giving rise to the appeal (for example, a notice of assessment) must be appended to the notice of appeal.
• An appellant cannot rely on grounds not stated in the original notice of appeal unless the Appeal Commissioners are satisfied that those grounds could not reasonably have been included at the time.