Once your appeal has been filed with the Taxation and Charities Review Authority (the Authority), we will send you an acknowledgement that it has been received and issue you a receipt for your appeal application fee.
The Authority will hold a phone conference before the hearing of the appeal. The purpose of the phone conference is to clarify the issues to be determined in the appeal and to make sure everyone has the information they need. The Authority may also arrange further telephone conferences from time to time to ensure progress is being made on the appeal.
You will be notified of the day and time for the hearing of your appeal at least 10 days before your case is due to be heard.
Hearings before the Authority are open to the public. The Authority has the power to hear an appeal on the papers if it considers it appropriate. The Authority will give parties an opportunity to comment on whether the appeal should be dealt with on the papers.
If all parties agree, the Authority can make a decision based on all the documentation provided by the parties.
When considering where an appeal should be heard, the Authority will consider and take into account the location and convenience of the parties.
You or your lawyer or another representative can present your case. Witnesses can give evidence and may be questioned by the other party.
The Authority will let you know, in writing, of its decision and its reasons, after the hearing.
If you don't follow the orders made by the Authority, the Judicial Officer has power to decide what action is appropriate.
Parties who do not meet time obligations and comply with the Authority's directions, may have their appeal dismissed.