200 years of Special Commissioners
Special Commissioners, who make up one of the UK’s oldest tribunals, will celebrate their 200th anniversary in 2005.
Set up in 1805 as part of the tax raising authorities, they evolved into a tribunal that adjudicate between individuals and the government in tax disputes – normally the most sensitive conflicts.
Leaving the Inland Revenue in 1985, they became part of the Lord Chancellor’s department and from there part of the Department for Constitutional Affairs.
There are currently 27 Special Commissioners, the majority of whom also sit as chairmen of the VAT and Duties Tribunal.
They hear and determine appeals against Inland Revenue decisions relating to all direct taxes, for example income tax, inheritance tax and corporation tax.
Stephen Oliver QC, Presiding Special Commissioner, said: “Most of the landmark tax decisions started with the Special Commissioners. Many advocates who came to occupy high judicial positions appeared before the Special Commissioners. Criminal cases aside, more House of Lords’ decisions have originated from the Special Commissioners than any other source.
“Soon, however, we expect to be moving into a new era, with the present jurisdictions of the Special Commissioners becoming part of the reformed tribunal system advocated by Sir Andrew Leggatt in his review Tribunals for Users and by the Government in its White Paper Transforming Public Services: Complaints, redress and tribunals. This makes their 200th anniversary all the more important as a milestone in the development of tax law.”
In May 2005 there will be a special 200th anniversary dinner and a publication of a history of tax law and litigation.
