Procedures

Appellants other than corporate bodies can appear in person or by an Attorney.

Companies are represented in Court by Attorneys.

When filing an appeal, Taxpayers are to:

• Receive final assessment from taxing authority
• Visit the Tax Appeal Board to obtain Notice of Appeal (Form G)
• Complete Notice of Appeal and file in the Board’s Registry within twenty-eight (28) days of receiving the final assessment from the taxing authority
• Serve copy of Notice of Appeal on the relevant respondent (e.g. Board of Inland Revenue)
• Await Notice of Hearing of Appeal from Court
• Be served with Statement of Case by respondent
• File and serve answer, if any, on respondent
• Attend court on the day of the hearing of the appeal

• Appellant and respondent attend court on the date stated in the notice of hearing
• If matter can be settled, parties apply for an adjournment to engage in settlement discussions
• If matter cannot be settled between parties, a date for trial is fixed
• The parties to an appeal can opt to make closing addresses either orally or by written submissions

When appealing a decision of the Tax Appeal Board:

• A party who is dissatisfied with the decision of the Court can within twenty-one days of the decision request the board to state a case for the opinion of the Court of Appeal on a point of law.
• An appellant is required to pay a fee of $10 when a case stated is requested.
• The case stated would be served by the Board only on the party who has requested it, and be used by that party to file an appeal in accordance with the Court of Appeal Rules.