Continuing our series of basic informative articles Marlene Morgan of Ernst & Young's Tax Risk Management Team discusses appeals to the Commissioners
A taxpayer who wishes to appeal against the Inland Revenue's administration can appeal to two independent appeal tribunals the General Commissioners and the Special Commissioners.
Both the Special and General Commissioners have the authority to execute the powers and perform the duties that are assigned to them by any enactment of TMA 1970 s 4(5). The Commissioners' powers are set out within TMA 1970 ss 48–57 and in the following regulations:
● the Special Commissioners (Jurisdiction and Procedure) Regulations (SI 1994 No 1811);
● the General Commissioners (Jurisdiction and Procedure) Regulations (SI 1994 No...
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Continuing our series of basic informative articles Marlene Morgan of Ernst & Young's Tax Risk Management Team discusses appeals to the Commissioners
A taxpayer who wishes to appeal against the Inland Revenue's administration can appeal to two independent appeal tribunals the General Commissioners and the Special Commissioners.
Both the Special and General Commissioners have the authority to execute the powers and perform the duties that are assigned to them by any enactment of TMA 1970 s 4(5). The Commissioners' powers are set out within TMA 1970 ss 48–57 and in the following regulations:
● the Special Commissioners (Jurisdiction and Procedure) Regulations (SI 1994 No 1811);
● the General Commissioners (Jurisdiction and Procedure) Regulations (SI 1994 No...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
