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All about the Special Commissioners

 
Continuing our series of basic informative articles Dr Nuala Brice Special Commissioner describes what the Special Commissioners do and how they do it
 
This issue of The Tax Journal is devoted to the 200th Anniversary of the Special Commissioners. There are other articles about the history interesting cases and the future of the Special Commissioners but this article concentrates on what the Special Commissioners do today and how they do it.
Background
 
The present functions of the Special Commissioners fall into five main categories; they
 
●     case-manage direct tax appeals;
 
●     hear direct tax appeals;
 
●     hear applications by Her Majesty's...
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