TITLE

General Commissioners in Northern Ireland

AUTHOR(S)
Greene, Chris; Maddalena, Christina
PUB. DATE
May 1989
SOURCE
Accountancy;May89, Vol. 103 Issue 1149, p56
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article reports on the introduction of General Commissioners in Northern Ireland. On April 3, 1989, the system of appeal hearings in Northern Ireland was brought into line with the rest of Great Britain by the introduction of General Commissioners. In the past, appeals by taxpayers in Northern Ireland have been heard by the Special Commissioners. The system will operate in the same way as in the rest of Britain with the taxpayer having the option to elect for an appeal to be heard by the Special Commissioners. Unsettled appeals and proceedings were transferred from the Special Commissioners to the General Commissioners on April 3, 1989. However, a taxpayer may elect to keep the case with the Special Commissioners by writing to his inspector of taxes before May 2, 1989.
ACCESSION #
5906703

 

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