(1) Subject to subsection (2), in adjudicating on and determining an appeal (in this section referred to as a 'new appeal'), the Appeal Commissioners may -
(a) have regard to a previous determination made by them in respect of an appeal that raised common or related issues, and
(b) if they consider it appropriate, in the light of such a determination, determine the new appeal without holding a hearing.
(2) Where the Appeal Commissioners wish to act in accordance with subsection (1), they shall -
(a) send a copy of the previous determination referred to in that subsection to the parties in a way that, in so far as it is possible, does not reveal the identity of any person whose affairs were dealt with on a confidential basis during the proceedings concerned (being proceedings that were not held in public),
(b) request that each of the parties submit arguments to them within 21 days after the date of the request in relation to why it would not be appropriate to have regard to the previou
…