Taxes Consolidation Act 1997 section 949J

Valid appeal and references in this Part to acceptance of an appeal

Section 949J sets out the conditions under which an appeal to the Appeal Commissioners is considered valid and how the Commissioners decide whether to accept and proceed with an appeal.

• An appeal is valid only if it relates to a matter that is appealable under the tax legislation and all pre-conditions for making the appeal have been satisfied before it is filed.
• The Appeal Commissioners accept an appeal by determining, based on the facts and information then available, that it is valid and that there are no grounds to refuse to proceed with it.
• The Commissioners may reverse their acceptance of an appeal if new facts or information come to light that, in their opinion, warrant that course of action.
• Where the Commissioners refuse to accept an appeal, that refusal is final and is not affected by the power to reverse an earlier acceptance.