Tax Appeal Tribunal
Appeal Process
Schedule 3 of the Taxes Ordinance 1997 sets out the process the Tribunal must following when considering an appeal.
If you choose to have you appeal dealt with by Written Representation, the process is:
1) File your notice of appeal within 21 days of the date of the section 175 decision
2) The Clerk to the Tribunal will send your notice of appeal to the Commissioner. Within 21 days of receipt of this notice the Commissioner shall within 21 days, or longer if permitted, reply to the Clerk with their own representations regarding the appeal.
3) Anything from received from the Commissioner will be sent to you to consider and submit anything fruther.
4) Once you have replied, if you wish, to the Commissioner the Clerk will forward this onto the Commissioner for their information and place the file before the Chairman of the Tribunal.
5) If the Chiarman decides that your response raises anything new, which has not been already been addressed by the Commissioner, they may allow the Commissioner time to submit fruther representations asddressing the new matter(s). Once received by the Clerk, this response will be sent onto you and the Chairman.
6) Once all written responses are received, the Clerk will arrange for the Tribunal to meet as soon as possible to consider the appeal. You will be notified of the time and date of the meeting.
7) As soon as practicable after the Tribunal have met, the Clerk will arrange for a signed copy of the Tribunal's decision to be sent to you.
For written representation appeals the Tribunal shall not consider any representations other than the written ones submitted by yourself and the Commissioner and they shall not allow anyone other than members of the Tribunal and the Clerk to be present when considering the appeal.
If you choose to have you appeal dealt with by Oral Hearing, the process is:
1) File your notice of appeal within 21 days of the date of the section 175 decision
2) The Clerk to the Tribunal will notify you, the Commissioner and the Tribunal of the place, date and time of the hearing.
3) At the hearing you will be given the oppportunity to be heard. You may do this yourself or by another person you appoint. The Tribunal will hear from you first and then the Commissioner will be able to reply. As part of you being heard, you are able to call witnesses and produce written evidence. If you call any witnesses the Commissioner will be able to ask them questions as well.
4) Once you have been heard, the Commissioner will be heard and they may also call witnesses and produce written documents if they wish. You will be given an opportunity to ask questions of any witnesses the Commissioner calls.
5) After the Commissioner has been heard, you have the right to address the Tribunal for a second time (if you wish to).
6) After everyone has been heard the Tribunal will ask you all to leave whilst they consider their decision.
7) As soon as practicable after the Tribunal have met, the Clerk will arrange for a signed copy of the Tribunal's decision to be sent to you.
Persons permitted to be present at an Oral Hearing:
- The members of the Tribunal hearing the appeal
- You and the Commissioner
- Your representative and the Commissioner's Representative
- Any witnesses
- The Clerk to the Tribunal
What happens after the appeal?
If the Tribunal find in your favour, the Commissioner is obliged to give effect to the decision. However, if the Commissioner intends to appeal the decision of the Tribunal to the Supreme Court there is no requirement for the Commissioner to carry out the decision of the Tribunal. The Commisioner, in those circumstances, is also not able to enforce any payment of any tax until the Supreme Court has made a decision.