949AA Parties' attendance at hearings.

(1)An appellant shall attend any hearing unless the Appeal Commissioners excuse the appellant from attendance.

(2) Where an appellant, or a person acting under the appellant's authority, fails to attend a hearing at the time and place appointed for the hearing, the appeal shall, subject to subsection (3), be treated as if it had been withdrawn.

(3) Notwithstanding subsection (2), an appeal shall not be treated as if it had been withdrawn where, on an application in writing having been made to them after the time appointed for a hearing, the Appeal Commissioners, are satisfied that—

(a) owing to absence, illness or other reasonable cause, the appellant was prevented from attending the hearing, and

(b) the application was made thereafter without unreasonable delay.

(4) A Revenue officer may attend any hearing and shall be entitled—

(a) to be present during the whole of any hearing and at the determination of the appeal, and

(b) to give evidence or reasons in support of an assessment or the other appealable matter concerned.

(5) Where it appears to a Revenue officer that an appellant ought to be charged in an amount exceeding the amount contained in an assessment that is under appeal, nothing in subsection (4) shall preclude the officer from giving evidence or reasons in support of such a higher amount.

(6) Where the Appeal Commissioners give a direction under section 949F making a person referred to in that section a party to an appeal, that person shall not be entitled, without the consent of the other parties to the appeal—

(a) in the case of a hearing, none of which relates to the matter affecting the liability to tax of that person (“the liability concerned”), to attend any part of that hearing, or

(b) in the case of a hearing, part of which relates to the liability concerned and part of which does not so relate, to attend the latter part.