Links from Section 949Q | ||
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Links to Section 949Q (from within TaxSource Total) | ||
Act | Linked from | Context |
‘statement of case’ shall be construed in accordance with section 949Q(1); |
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A party who sends a statement of case to the Appeal Commissioners shall, at the time of so sending it, send a copy of the case to the other party together with a copy of any Appeal Commissioners’ direction given under section 949Q(1) and shall notify the Appeal Commissioners that the party has done so. |
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(1) The Appeal Commissioners may give a direction to a party to provide, to the Appeal Commissioners and to the other party, an outline of the arguments that the party will make at a hearing, including the details of any statutory provisions and case law to which the party intends to refer in making such arguments (if this has not already been done in compliance with a direction given under section 949Q), and to do so not less than 14 days before the date appointed for the hearing. |