Special Commissioners of Income Tax

HC Deb 06 February 1975 vol 885 cc595-6W

Mrs. Kellett-Bowman

asked the Chancellor of the Exchequer (1) from whom the Special Commissioners of Income Tax are appointed; and in what manner;

(2) what are the necessary qualifications for the Special Commissioners of Income Tax;

(3) from whom the Clerk to the Special Commissioners of Income Tax is appointed; in what manner; and what are the necessary qualifications.

Mr. Joel Barnett

Special Commissioners are appointed under Section 4 of the Taxes Management Act 1970 by the Treasury and an account of all appointments is laid before Parliament within 20 days of any appointment.

The Taxes Management Act requires no particular qualifications for appointment. In accordance with the recommendation of the Royal Commission 1920 (Cmnd. 615, paragraph 360), endorsed by the Royal Commission 1955 (Cmnd. 9474, paragraph 968), Special Commissioners are appointed from practising barristers, solicitors, chartered or incorporated accountants of not less than 10 years' standing and civil servants with considerable Inland Revenue experience, the latter not to exceed one-half of the total number.

The Clerk to the Special Commissioners is an officer of the Inland Revenue provided by the board. No particular qualifications are required as he is not required to advise the commissioners on questions of law and is concerned only with the administrative arrangements for hearings.