Taxes Consolidation Act 1997 section 949U

Adjudication without a hearing

Section 949U allows the Appeal Commissioners to adjudicate on a matter under appeal without holding a formal hearing, provided certain conditions are met.

• The Appeal Commissioners may decide an appeal without a hearing, using written materials, discussions with a party, or any other means they consider appropriate.
• Where the Commissioners propose to adjudicate without a hearing, they must notify the parties in writing of their intention to do so.
• A party may require a hearing by making a written request within 21 days of receiving notification that the Commissioners intend to proceed without one.
• A request for a hearing may be denied where the appeal relates to a matter previously determined by the Appeal Commissioners under the provisions of section 949AN(3).