Taxes Management Act 1970 section 2

General Commissioners

Section 2 provided for the appointment and role of General Commissioners, who historically heard tax appeals and resolved disputes between taxpayers and HMRC.

• General Commissioners were lay people, usually local business or professional figures, who served as an independent tribunal to hear tax appeals.
• They operated across local divisions throughout the United Kingdom and were appointed to adjudicate disputes about tax assessments and other HMRC decisions.
• Section 2 was repealed by the Tribunals, Courts and Enforcement Act 2007, which replaced the General Commissioners (and Special Commissioners) with the new First-tier Tribunal (Tax Chamber) and Upper Tribunal (Tax and Chancery Chamber).
• Since April 2009, all tax appeals that would previously have been heard by the General Commissioners are now dealt with by the First-tier Tribunal (Tax Chamber).