Statutory Basis: Section 2 of the Taxes Management act 1970

Description: To hear appeals from taxpayers against Her Majesty's Revenue and Customs on a variety of different tax related matters including Income Tax, Corporation Tax and Capital Gains Tax.

Jurisdiction: UK-wide

Website: www.generalcommissioners.gov.uk

Statistical data for 2008/09 Financial Year

Judicial Pool: 1,409

Days Sat: 2,340

Receipts: 19,577

Withdrawn: 2,018

Decided: 12,928

Outstanding: 4,602

Success Rate: no information available

Oral Hearings: no information available

Waiting Times: no information available

Notes: These firgures are for the UK. The General Commissioners for Income Tax were abolished on 1 Apri 2009 and their functions transferred into the Tax Chamber of the First-tier Tribunal.

Committees

Scottish
Committee

Cymru / Welsh
Committee