Open date: 09 October 2007
Close date: 13 November 2007
Consultation on additions to rules to manage income tax tribunals appeal hearings more efficiently. They include proposed additions to the rules which would extend the powers of the General Commissioners to allow them to hold preliminary hearings, make formal directions and take steps to enforce those directions.
This consultation seeks views on proposals to:
- amend the General Commissioners Regulations 1994 (SI-1812 of 1994) to give Commissioners power to make and enforce directions and hold preliminary hearings
- remove references to Working Tax Credits in SI-1812 of 1994 and the Special Commissioners Regulations 1994 (SI-1811 of 1994)
Consultation letter
Consultation letter [ PDF 0.04mb, 2 pages ]
The General Commisioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007 [ PDF 0.05mb, 3 pages ]
Contact details
Further copies of the consultation paper can be obtained by contacting the address below:
Tribunals Service
Tribunals Development Group (GCIT)
1st Floor,
4 Abbey Orchard Street
London
SW1P 2BS
Tel: 020 7340 6540
Fax: 020 7340 6579