Taxes Management Act 1970 section 4

Special Commissioners

Section 4 dealt with the Special Commissioners, a specialist tax tribunal that formerly heard complex tax appeals, but this section has been repealed following the transfer of their functions to the new tribunal system.

• Section 4 originally established the Special Commissioners as a body responsible for hearing and determining complex or technical tax appeals.
• The Special Commissioners operated alongside the General Commissioners but dealt with more legally and technically demanding cases.
• The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56) abolished the Special Commissioners and transferred their jurisdiction to the First-tier Tribunal and Upper Tribunal (Tax and Chancery Chamber).
• Any tax appeals or proceedings that would previously have been heard by the Special Commissioners are now handled by the unified tribunal system under HM Courts and Tribunals Service.