Middlesex Advisory Committee on General Commissioners of Income Tax

Zona de identificação

Tipo de entidade

Forma autorizada do nome

Middlesex Advisory Committee on General Commissioners of Income Tax

Forma(s) paralela(s) de nome

    Formas normalizadas do nome de acordo com outras regras

      Outra(s) forma(s) de nome

        identificadores para entidades coletivas

        Área de descrição

        Datas de existência

        Histórico

        Income tax was introduced into the United Kingdom by William Pitt the Younger under the Income Tax Act of 1799. The General Commissioners were appointed to implement the Act with sole authority to assess and collect income tax and hear appeals. Under the Finance Act 1946, General Commissioners shed their last remaining administrative responsibility and became purely judicial officers as adjudicators between the taxpayer and Her Majesty's Revenue and Customs (previously known as Inland Revenue). The jurisdiction of General Commissioners was contained in the Taxes Management Act 1970 as amended by subsequent Finance Acts.

        The selection of General Commissioners at first was entrusted to the Grand Jurors of each county. From 1803 the General Commissioners were appointed directly by the Land Tax Commissioners. The Lord Chancellor took over responsibility for the appointment of General Commissioners in England, Wales and Northern Ireland, in 1960, when the provisions of the Tribunals and Inquiries Act 1958 came into force. The Scottish Ministers appointed General Commissioners in Scotland. As at 31 March 2009 there were some 1,500 General Commissioners in the UK sitting in around 350 Divisions, generally based upon the parish boundary system.

        The General Commissioners of Income Tax was an independent tribunal appointed by the Lord Chancellor to hear appeals from taxpayers against Her Majesty's Revenue and Customs. General Commissioners were a group of local people drawn from a range of backgrounds. They were recruited through a system of local Advisory Committees. Appeals were heard locally, usually by three General Commissioners, who were advised on the law by their clerk. The Special Commissioners of Income Tax was a separate tribunal of qualified lawyers who heard more complex cases.

        The Tribunal called the General Commissioners of Income Tax was abolished on 1 April 2009, and its functions transferred into the Tax Chamber of the First-Tier Tribunal established under the Tribunals, Courts and Enforcement Act 2007.

        Source: http://www.generalcommissioners.gov.uk/AboutUs/aboutUs.htm (accessed June 2009).

        Locais

        Estado Legal

        Funções, ocupações e atividades

        Mandatos/fontes de autoridade

        Estruturas internas/genealogia

        Contexto geral

        Área de relacionamentos

        Área de pontos de acesso

        Pontos de acesso - Assuntos

        Pontos de acesso - Locais

        Ocupações

        Zona do controlo

        Identificador de autoridade arquivística de documentos

        Identificador da instituição

        Regras ou convenções utilizadas

        Estatuto

        Nível de detalhe

        Datas de criação, revisão ou eliminação

        Línguas e escritas

          Script(s)

            Fontes

            Notas de manutenção