Special Commissioners

Special Commissioners

full-time lawyers who hear complex appeals involving disputes relating to direct taxes. See also GENERAL COMMISSIONERS.
Collins Dictionary of Law © W.J. Stewart, 2006
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Economic Development Minister Luigi Di Maio "authorized Alitalia's special commissioners to communicate to Ferrovie dello Stato the postponement to July 15," a statement by Di Maio's ministry said.
CNA reports Taiwanese citizens are being recruited to act as 'Taiwanese sci-tech special commissioners' to provide agricultural assistance to farmers in Chinese villages.
He said he intended appointing Divisional Secretaries as the special commissioners for these bodies.
Known for its "architectural" style and overstated elegance, Ferre has been put on sale by special commissioners after being admitted to bankruptcy protection in 2009.
Now Ferre's special commissioners will look into the next steps necessary for the divestment of the firm, Reuters added.Country: , ItalySector: Clothing/TextilesTarget: Gianfranco Ferre SpABuyer: Prodos Capital Management LLCVendor: IT Holding SpAType: LBOStatus: AgreedComment: Prodos reportedly defaults on main condition for the takeover.
"The first tier is not a court of record and decisions are not binding on other cases; the upper tier though will set precedence rather in the manner of the old direct tax Special Commissioners."
In the latest ruling by Special Commissioners four high street banks were required to provide details of offshore banks to HMRC.
A ruling by special commissioners on tax is expected soon.
Special commissioners ruled that the 90-day rule was not the only factor determining whether a person is a UK resident.
Special Commissioners of Income Tax, equivalent to High Court judges, travelled from London to hear the case.
In addition, consideration should be given to adopting a time limit on settling enquiries, effectively restricting the six-year statute of limitations, or establishing a specialist tribunal independent of the General or Special Commissioners to arbitrate disputes that exceed the time limit (while keeping matters open for competent authority claims).
Following a decision of the Special Commissioners that such wording only permitted the U.K.

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