Taxes Consolidation Act, 1997 (Number 39 of 1997)
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949T Case management conference.
(1)At any stage in proceedings, the Appeal Commissioners may give a direction that a party attend a meeting in the nature of, and referred to subsequently in this Part as, a case management conference—
(a) to review the conduct of the proceedings and the actions that have been taken or that remain to be taken,
(b) to clarify any matters raised by the parties or by the Appeal Commissioners, and
(c) so as to enable the Appeal Commissioners to give all such directions as appear to them to be necessary or desirable for the purpose of securing the completion of the proceedings in an expeditious and fair manner.
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(1A) A direction given under subsection (1) shall specify—
(a) the date on which and time at which the case management conference shall commence, and
(b) the location at which the case management conference shall be held.
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(2) With the consent of the parties, the Appeal Commissioners may determine a matter under appeal at, or following, a case management conference without the need to hold a hearing.
(3) If the Appeal Commissioners permit this to be done, a party may take part in the proceedings of a case management conference by means of a suitable telecommunication link, and accordingly, in such a case, the party shall not be required to appear in person.
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