Closed - awaiting response

General Commissioners and Special Commissioners of income tax tribunals - amending rules

Open date: 09 October 2007

Close date: 13 November 2007

Consultation on additions to rules to manage income tax tribunals appeal hearings more efficiently.  They include proposed additions to the rules which would extend the powers of the General Commissioners to allow them to hold preliminary hearings, make formal directions and take steps to enforce those directions.

This consultation seeks views on proposals to:

  • amend the General Commissioners Regulations 1994 (SI-1812 of 1994) to give Commissioners power to make and enforce directions and hold preliminary hearings
  • remove references to Working Tax Credits in SI-1812 of 1994 and the Special Commissioners Regulations 1994 (SI-1811 of 1994)


Consultation letter


Sign up for Consultations updates

Enter email address: