Singapore legislation
Regulation 8
of Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 8
Joinder of parties
The Chairperson, or any Deputy Chairperson authorised by the Chairperson, may allow a joinder of parties and order that 2 or more appeals be heard together, if —
(a)
it appears to the Chairperson or Deputy Chairperson that —
(i)
doing so is convenient; or
(ii)
a common issue of law or fact (or both) arises in all the appeals; and
(b)
all the parties to the appeals consent to the joinder.