Taxes Consolidation Act 1997 section 949Q

Statement of case

Section 949Q empowers the Appeal Commissioners to direct any party to an appeal to provide a statement of case setting out specified information about the matter under appeal.

• Once an appeal has been accepted, the Appeal Commissioners may direct either party to submit a "statement of case" containing whatever information they consider relevant to the appeal.
• The statement of case may include the statutory provisions and case law being relied upon, an outline of the relevant facts, and an estimate of how long the hearing is likely to take.
• The direction may also seek to establish whether the appeal could be settled by agreement with Revenue, determined without a hearing, or whether a party wants any part of the hearing held in private.
• The Appeal Commissioners may request any other information they consider necessary to enable them to schedule and manage the hearing effectively.