Taxes Management Act 1970 section 56D

Power of Special Commissioners to publish reports of decisions

Section 56D granted the Special Commissioners the power to publish reports of their tax decisions, but this section has been repealed following the transfer of tribunal functions.

• Section 56D originally allowed the Special Commissioners to publish reports of their decisions on tax appeals and other proceedings heard before them.
• The Special Commissioners were a specialist tax tribunal that heard complex or contentious tax disputes between taxpayers and HMRC.
• The section was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which came into effect and transferred the functions of the Special Commissioners to the new First-tier Tribunal (Tax Chamber) and Upper Tribunal (Tax and Chancery Chamber).
• Decisions on tax appeals are now published by the First-tier Tribunal and Upper Tribunal under separate tribunal rules and procedures.

---