Taxes Management Act 1970 section 31D

Appeals: election to bring appeal before Special Commissioners

Section 31D provided a mechanism allowing taxpayers to elect to have their tax appeal heard by the Special Commissioners rather than the General Commissioners, but this section has been repealed following the transfer of tribunal functions.

• Section 31D allowed a taxpayer to choose to have a tax appeal heard by the Special Commissioners instead of the General Commissioners.
• The Special Commissioners were a more specialist tax tribunal, typically handling complex or technical tax disputes.
• This election gave taxpayers a degree of control over which tribunal would determine their appeal.
• The section was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which replaced the former two-tier system of General and Special Commissioners with the unified First-tier Tribunal (Tax Chamber) and Upper Tribunal (Tax and Chancery Chamber).

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