940 Determination of liability in cases of default

The Appeal Commissioners will, in certain circumstances, determine, to the best of their judgement, the amount which ought to be charged on the appellant. These circumstances are where —

• the person does not file a schedule in response to the Appeal Commissioners’ precept;
• an agent fails to appear following a summons;
• the appellant or an agent refuses to answer a question put by the Appeal Commissioners;
• an objection to a schedule has been made by an inspector but has not been appealed against or, if appealed against, has been allowed by the Appeal Commissioners.

Relevant Date: Finance Act 2019