The Appeal Commissioners may give directions to\u00a0 appellants and the Revenue Commissioners in relation to how they must act in the course of appeal proceeding. Parties may apply to the Appeal Commissioners for a direction.<\/p>\n
Directions may relate to such matter as provision of specified information, consolidating multiple appeals, holding preliminary hearings and adjourning proceedings. Party seeking a direction must submit a written request to the Appeals Commissioner.<\/p>\n
Parties must comply with a direction. Failure to do so may result in the dismissal of the appeal. The Appeal Commissioners may make other persons other than the appellant a party to the appeal. This may be done where the decision may affect the tax liability of other persons. For example, where there is an apportionment of liability between persons or it directly impacts others.<\/p>\n\n
\n <\/div>\n\n","protected":false},"excerpt":{"rendered":"
TAC The Finance (Tax Appeals) Act 2015 established the Tax Appeals Commission. It provides for membership and functions, appointment and terms and conditions of the individual Appeal Commissioner. The Commission is to comprise members known as Appeal Commissioners. They are to be appointed by the Minister. The Commission’s functions may be performed by its staff […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[113],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/28412"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=28412"}],"version-history":[{"count":8,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/28412\/revisions"}],"predecessor-version":[{"id":30176,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/28412\/revisions\/30176"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=28412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=28412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=28412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}