Definition
Special Commissioners are a body of civil servants who are specialized tax lawyers appointed to hear appeals against assessments to income tax, corporation tax, capital gains tax, and inheritance tax. Hearings conducted by the Special Commissioners are informal, allowing appellants to present their own cases or have representation.
Examples
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Income Tax Appeal: A taxpayer who disagrees with the amount of income tax assessed can appeal to the Special Commissioners. If the taxpayer feels that their deductions were not properly considered, they can provide evidence and arguments in their appeal hearing.
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Corporation Tax Dispute: A company contesting a corporation tax assessment can present its financial records and articulated defense before the Special Commissioners, who will then make a determination based on the information provided.
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Capital Gains Tax Issue: An individual selling a property who believes the assessed capital gains tax is incorrect can appeal to the Special Commissioners to reassess the amount based on actual profits and permissible exemptions.
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Inheritance Tax Case: Heirs who think the inheritance tax assessment on their received estate is too high can bring their case to the Special Commissioners, either through personal representation or via a legal representative.
Frequently Asked Questions
What is the role of the Special Commissioners?
The Special Commissioners are specialized tax lawyers focused on hearing appeals against tax assessments. Their role is to provide an independent and informal platform for reviewing disputed tax assessments.
How formal are the hearings conducted by the Special Commissioners?
Hearings are informal in nature, meaning that the process is more relaxed compared to other judicial processes. Appellants can represent themselves or be represented by a professional.
Can anyone represent me at a hearing before the Special Commissioners?
Yes, appellants can choose to present their own case or be represented by a legal professional such as a tax advisor or lawyer.
How do I submit an appeal to the Special Commissioners?
You can submit an appeal by filing the necessary forms and supporting documentation outlining your dispute against the tax assessment to the appropriate tax authority, which will then be scheduled for a hearing.
What kind of evidence can I present at a hearing?
You can present any relevant documentation, records, or testimonies that support your case, including financial statements, receipts, correspondence with tax authorities, and expert opinions.
Related Terms
General Commissioners: Another body that was responsible for hearing tax disputes, generally less specialized compared to the Special Commissioners.
Tax Tribunal: A judicial body designed to facilitate the resolution of tax disputes.
Internal Revenue Service (IRS): The government agency responsible for tax collection and tax law enforcement in the United States.
Appeal: The process by which a taxpayer contests a tax assessment or ruling.
Online References
- Her Majesty’s Courts & Tribunals Service (HMCTS): Provides information on the various divisions of the judicial system in the UK, including tax tribunals.
- Tax Appeal Tribunal: Offers resources and procedures on how to take tax disputes to the tax courts.
- Internal Revenue Service: Official site for U.S. taxpayers to address their tax concerns and learn about tax dispute resolutions.
Suggested Books for Further Studies
- “Federal Income Taxation” by Joseph Bankman, Daniel N. Shaviro, and Kirk J. Stark: Offers comprehensive coverage of income taxation principles and practice.
- “Tax Law Design and Drafting” by Brian J. Arnold and Michael J. McIntyre: Provides insights into the principles of tax law design and administration.
- “The Interpretation of Tax Law” by David G. Duff and Harry Erlichman: Discusses fundamental principles and methodologies for interpreting tax statutes and regulations.
Accounting Basics: “Special Commissioners” Fundamentals Quiz
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