This snapshot, taken on
11/07/2010
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
 
 
The UK Government Web Archive does not use cookies but some may be left in your browser from archived websites.

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Withdrawn: 153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.

 

 

Adjust newsletter


 

The latest edition of the AJTC's quarterly electronic newsletter.

Subscribe

AJTC - Administrative Justice & Tribunals Council