Taxes Consolidation Act 1997 section 949R

Exchange of statement of case

Section 949R requires each party to a tax appeal to send a copy of their statement of case to the other party and to notify the Appeal Commissioners that they have done so.

• When a party sends their statement of case to the Appeal Commissioners, they must also send a copy to the other party at the same time.
• A copy of any direction given by the Appeal Commissioners under section 949Q(1) must be included with the statement of case sent to the other party.
• The party must then notify the Appeal Commissioners that they have sent the copy to the other party.
• The requirement ensures both sides are fully informed of each other's position before the appeal proceeds.