Special Commissioners of Income Tax
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.
Statistical data for 2008/09 Financial Year
Judicial Pool: 27
Days Sat: 205
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.