Special Commissioners
The Special Commissioners hear and determine appeals concerning decisions of the HM Revenue and Customs relating to all direct taxes, e.g. income tax, corporation tax, capital gains tax and inheritance tax. Their jurisdiction extends to the whole of the United Kingdom and, whilst most of their hearings are in London, they visit Edinburgh from time to time to hear Scottish appeals and will visit other locations where good cause can be shown. Hearings are informal and appellants may present their own case or be represented.
The leaflet below, explains procedures before the tribunal and details on how to lodge an appeal.
(144kb)Copies may also be obtained from the Clerk to the Special Commissioners in London.
Appeals against decisions of the Special Commissioners on a point of law go to the High Court (Chancery Division) or the equivalent in Scotland and Northern Ireland.
Special Commissioners, who are legally qualified, usually sit alone although two may sit on the more lengthy cases.
There are currently 27 Special Commissioners, the majority of whom also sit as chairmen of the VAT and Duties Tribunals. Some also sit as Chairmen of the Financial Services and Markets Tribunal.
