General Commissioners

General Commissioners

part-time unpaid individuals who hear appeals in disputes concerning direct taxes. See also SPECIAL COMMISSIONERS.
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References in periodicals archive ?
At the meeting, which was held on the sidelines of meetings of the General Commissioners of the countries participating in the Expo Milano 2015, al-Sa'di and Bracco discussed the arrangements for Yemen's participation in the fair.
Yemen's participation in Italy's Expo 2015 discussed
You can ask for a review of the decision, but if you can't reach an agreement with the inspector you are entitled to appeal to the Tax Chamber of the First-tier Tribunal in Birmingham, which recently replaced the General Commissioners.
LEGAL ADVICE
As clerk to the General Commissioners of Tax, John is used to battles over bills.
Taxman told to pay up on 2p phone bill
As in other cases, either party should be permitted to ask the General Commissioners to transfer jurisdiction to the Special Commissioners if there is a material point of law in dispute or the facts are unduly complex.
Consultative document on modernisation of the transfer pricing legislation
Recognition came when he was invited to be the clerk to the General Commissioners for Income Tax for the Kidderminster Division.
Under the United Kingdom's tax appeal system General Commissioners of Income Tax are lay people who hear the overwhelming majority of appeals from decisions of the Inland Revenue.
How a lawyer hit his stroke early on by giving himself a taxing schedule; PROFILE
The Department of Constitutional Affairs - as part of an on-going consultation - is also considering whether that the existing VAT tribunals and the General Commissioners for Income Tax should be abolished from 2007, and replaced by a joint system, with a first stage 'paper sift' replacing the right to a personal hearing for the taxpayer.
Taxpayers face tough new regime
The warning follows news that the Inland Revenue has decided to challenge the jurisdiction of general commissioners.
The Inland Revenue is currently challenging the jurisdiction of the General Commissioner to award a certificate when the Inland Revenue has refused the application on the basis of non-compliance.
Legal and Finance: Building industry warned to comply
If a sub-contractor is downgraded to a CIS4 Registration card, then they only have the option of appeal to the General Commissioners.
legal: Sub-contractors to face three-part test
When you have a row with your friendly neighbourhood taxman, he will eventually ask if you want to take it to the general commissioners.
Rights Bill may turn out wrong; Parliament has a notorious way of legislating for what it never intende d
Frequently these led to appeals to general commissioners who tended to give the taxpayer extra time to sort things out.
Football-crazy revenue team's penalty warning

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