Taxes Consolidation Act 1997 section 949N

Refusal to accept an appeal

Section 949N empowers the Appeal Commissioners to refuse to accept an appeal that is invalid or without substance, and sets out the notification and finality rules that apply to such refusals.

• The Appeal Commissioners must refuse an appeal that is not valid or has no substance or foundation, including where an appeal previously accepted is found to be invalid.
• Where an appeal is refused, the parties must be notified in writing with the reason for the refusal.
• If the Appeal Commissioners declare their refusal decision to be final, that decision is final and conclusive.
• Authorised staff of the Tax Appeals Commission may also refuse appeals on behalf of the Appeal Commissioners, and those refusals may likewise be declared final.