Taxes Consolidation Act 1997 section 949S

Outline of arguments

Section 949S empowers the Appeal Commissioners to direct one or both parties to provide an outline of the arguments they intend to make at a hearing, including details of legislation and case law to be relied upon.

• The Appeal Commissioners may direct a party to provide an outline of its arguments, statutory provisions and case law to both the Commissioners and the other party
• The outline must be provided no less than 14 days before the date appointed for the hearing
• A direction under this section must generally be given to both parties, not just one
• A direction may be given to only one party where the Commissioners consider there are substantial grounds for doing so