Taxes Consolidation Act 1997 section 949T

Case management conference

Section 949T empowers the Appeal Commissioners to direct parties to attend a case management conference in order to review the progress of appeal proceedings and facilitate their fair and expeditious completion.

• The Appeal Commissioners may at any stage direct a party to attend a case management conference to review progress, clarify issues and give directions to ensure the appeal is completed fairly and efficiently.
• The direction must specify the date, time and location of the conference.
• Where both parties consent, the Appeal Commissioners may determine the matter under appeal at or following a case management conference without a full hearing.
• With the permission of the Appeal Commissioners, a party may participate in the conference by telecommunications link rather than attending in person.