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JOHN JEFFREY-COOK explains how over two centuries the Special Commissioners moved from making assessments to hearing appeals
KEY POINTS
- Pitt's last Act was to ensure the success of income tax.
- Ireland lacked tax administrative infrastructure.
- Railway companies were national not local.
- Major task was super-tax/surtax 1910 to 1973.
- Otherwise functions only appellate from 1964.
- Abolished as part of new Tribunal system.
The music hall song My Old Man includes the line 'You can't trust a special like an old time copper'.
This referred to a special constable a 19th century invention like the Special Commissioner introduced in 1805 by William Pitt shortly before his death aged 46 due to overwork. Despite failing health he still had the touch of genius.
Pitt had resigned as Prime Minister and Chancellor in March 1801 and returned in May 1804.
His 10% income tax of 1799 lapsed...
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