Taxes Management Act 1970 section 46C

Jurisdiction of Special Commissioners over certain claims included in returns

Section 46C dealt with the jurisdiction of the Special Commissioners to hear appeals relating to certain claims that were included within tax returns, a provision that has since been superseded by the transfer of tribunal functions.

• This section originally gave the Special Commissioners jurisdiction to determine disputes over claims made within self-assessment tax returns.
• The Special Commissioners were an independent tribunal body that heard complex or disputed tax matters referred to them by taxpayers or HMRC.
• The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56) transferred the functions of the Special Commissioners to the new unified tax tribunal structure (the First-tier Tribunal and Upper Tribunal).
• Any matters that previously fell within the Special Commissioners' jurisdiction under this section are now handled by the First-tier Tribunal (Tax Chamber).

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