§ Mr. Raffanasked the Chancellor of the Exchequer if there are any plans to change the present arrangements for tax appeals in Northern Ireland.
§ Mr. Norman LamontA consultative document will shortly be published on the joint authority of my right hon. Friends, the Chancellor of the Exchequer and the Lord Chancellor, on the possibility of setting up general commissioners in Northern Ireland.
Most appeals against tax assessments are heard by the general commissioners but a taxpayer may elect in many cases to take his appeal to the special commissioners instead.
For historical reasons there are no general commissioners in Northern Ireland and all appeals are heard by the special commissioners (subject in most cases to a little used right of election to have the appeal heard by the county court). The consultative document will consider the possible setting up of general commissioners in Northern Ireland.
The document will invite representations which should be sent to the Inland Revenue by 20 November 1987. An Inland Revenue press release giving further details will be issued when the document is published.