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Section 704 Tribunal

See considerations and notes on terminology.

Statutory Basis: Income Tax Act 2007

Description: Determines, following a reference from Inland Revenue, whether a prima facia case has been established against a taxpayer and exercises an appellate function in respect of such reference following a decision by the Special Commissioners.

Jurisdiction: UK-wide

 

Statistical data for 2008/09 Financial Year

Notes: No information available for the reporting period.

 

 

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