Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue

200 not out

07 April 2005 / Stephen Oliver
Issue: 4002 / Categories: Comment & Analysis

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'.

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon