Special Commissioners of Income Tax

See considerations and notes on terminology.

Statutory Basis: Section 4 of the Taxes Management Act 1970.

Description: The Special Commissioners hear and determine appeals concerning decisions of HM Revenue and Customs relating to all direct taxes eg. income tax, corporation tax, capital gains tax.

Jurisdiction: UK-wide


Statistical data for 2008/09 Financial Year

Judicial Pool: 27

Days Sat: 205

Receipts: 416

Withdrawn: 153

Decided: 278

Outstanding: 535

Success Rate: no information available

Oral Hearings: 100%

Waiting Times: no information

Notes: These figures are for the UK. Note that the work of the Special Commissioners has been incorporated into the Tribunals Service administered Finance and Tax Tribunal.



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