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Stephen Oliver

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200 not out

STEPHEN OLIVER QC reviews the two hundred year history of the Special Commissioners.

WHY 'SPECIAL' COMMISSIONERS? Their proper title is the 'Commissioners for the Special Purposes of the Income Tax Acts'. Their illustrious and older colleagues, the General Commissioners, are simply the 'General Commissioners of Income Tax'.

07 April 2005
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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
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