Once we receive your notice of claim, we’ll send you an acknowledgement and a receipt for your application fee.
The Authority may hold a phone conference before the hearing to make sure everyone has the information they need. It may also arrange a directions hearing to ensure progress is being made on the claim.
At least 10 days before your case is due to be heard, we’ll tell you the day and time of your hearing.
Hearings are formal and are not open to the public. The Tribunal has the power to hear cases on the papers. If all parties agree then you will not heed to attend a formal hearing in a courtroom and the Tribunal can make a decision based on all the documentation that has been provided.
Participants at the hearing include you and your lawyer or agent, and a Crown lawyer or other representative of the Commissioner of Inland Revenue.
You or your lawyer will present your case. You can call witnesses and the other party is allowed to question them.
The other party will present the reasons for its decision and may ask you questions. They may also present witnesses, whom you can question.
The Authority may ask some questions.
You or your lawyer will have the opportunity to ask questions or discuss anything that has been said.
The Authority will let you know, in writing, of its decision and its reasons, after the hearing.
If you don’t follow the court’s orders, this will be reported to the judge. Parties who don’t meet time obligations must provide details of the steps taken to progress the appeal. If you don’t comply with the court’s directions, your appeal may be dismissed.
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