Taxes Management Act 1970

Jurisdiction U.K.

44 General Commissioners. [1964(M) s.11; 1965 Sch.X 1(1); 1966 Sch. VI 12 (1)(2).] U.K.

(1) Proceedings before the General Commissioners under the Taxes Acts shall, subject to the provisions of this section, be brought before the General Commissioners for the division in which the place given by the rules in Schedule 3 to this Act is situated.

[(1A) Subject to subsections (1B) and (2) below, the Board may direct that, notwithstanding the said rules, proceedings before the General Commissioners under the Taxes Acts of any description specified in the direction shall be brought before the General Commissioners for the division so specified in relation to proceedings of that description.

(1B) A direction under subsection (1A) above shall have effect subject to the provisions referred to in the last paragraph of Schedule 3 to this Act and shall not apply to any proceedings if—

(a) the inspector has not served on the other party a notice stating the effect of the direction in relation to those proceedings;

(b) that party has served on the inspector, within thirty days of the service of the inspector’s notice, a notice objecting to the direction so applying; or

(c) in the case of an appeal, that party has elected under rule 3 or 5 of the said rules for the place where he ordinarily resides F1 .]

[(2) Where—

(a) the parties to any proceedings under the Taxes Acts which are to be heard by any General Commissioners have agreed, whether before or after the institution of the proceedings, that the proceedings shall be brought before the General Commissioners for a division specified in the agreement; and

(b) in the case of an agreement made before the time of the institution of the proceedings, neither party has determined that agreement by a notice served on the other party before that time,

the proceedings shall be brought before the General Commissioners for the division so specified, notwithstanding the said rules and any direction under subsection (1A) above F2 .]

(3) In any case in which proceedings under the Taxes Acts may be brought at the election of any person before the Special Commissioners instead of before the General Commissioners, the Commissioners before whom the proceedings are to be brought or have been brought may, if they think fit, on an application made by the parties, arrange with the other Commissioners concerned for the transfer of the proceedings to those other Commissioners; and the proceedings may be so transferred notwithstanding that the election has been exercised, or that the time for exercising the election has expired without its being exercised.

[(3A) Where in any case (including one in which proceedings may be brought as mentioned in subsection (3) above)—

(a) an appeal has been brought before the General Commissioners: and

(b) those Commissioners consider that, because of the complexity of the appeal or the length of time likely to be required for hearing it, the appeal should be brought before the Special Commissioners;

the General Commissioners may, with the agreement of the Special Commissioners, and having considered any representations made to them by the parties, arrange for the transfer of the proceedings to the Special Commissioners F3 .]

(4) No determination of any Ge+neral Commissioners under the Taxes Acts shall be questioned, whether by a case stated under section 56 of this Act or otherwise, on the ground that this section did not authorise those General Commissioners to make the determination, except by a party by whom or on whose behalf an objection to the jurisdiction was made to those General Commissioners before or in the course of the proceedings leading to the determination.

M1 (5) Anything to be done by the General Commissioners may, save as otherwise expressly provided by the Taxes Acts, be done by any two or more General Commissioners F4 .

Textual Amendments

F1 Finance Act 1988 (c. 39, SIF 63:1,2) s. 133(1), (3)in relation to proceedings instituted on or after 1st January 1989.

F2 Finance Act 1988 (c. 39, SIF 63:1,2) s. 133(2), (3)in relation to proceedings instituted on or after 29th July 1988. Previously

“ (2) The parties to any proceedings under the Taxes Acts which are to be heard by any General Commissioners may if they think fit agree that, notwithstanding the said rules, the proceedings shall be brought before the General Commissioners for the division specified in the agreement, but an inspector or the Board shall not enter into any such agreement unless satisfied that the Commissioners concerned would be likely to see no objection to the agreement(a)”.

(a)

SeeIncome Tax (Employment) Regns. 1973 (S.I. 1973 No. 334) regn. 10(3) (inPart III Vol.5)—application ofs.44(2)to an appeal against coding.

F3 Finance Act 1984 s.127andSch.22 para.5on and after1January1985by virtue of S.I. 1984 No. 1836 (C. 45). (not reproduced).

F4 See—Finance Act 1988 (c. 39, SIF 63:1,2) s. 134(7)—General Commissioners for Northern Ireland.Income Tax (Employment) Regns. 1973 (S.I. 1973 No. 334) regn. 48(3) (inPart III Vol.5)—appeal against assessment underSch.E.

Modifications etc. (not altering text)

C1 S. 44(2) applied (6.4.1993) by S.I. 1993/744, reg. 11(4)

Marginal Citations

M1 1952

S.12(1)

45 Quorum of Special Commissioners. [1967 s.43.] U.K.

(1) Anything to be done under any Act (including, except where otherwise expressly provided, any Act passed after this Act) by, to or before the Special Commissioners [shall, except in any case where the Presiding Special Commissioner directs otherwise F5 ] be done by, to or before a single Special Commissioner,or any two or more Special Commissioners F6 ; and this section applies not only for the purposes of the Taxes Acts but also for the purposes of any other affairs under the care and management of the Board.

(2) Subject to the following provisions of this section, proceedings shall not by virtue of this section be brought before a single Special Commissioner unless—

(a) the party, or the parties, to the proceedings, other than the Board or any officer of the Board, have given their consent, and

(b) a Special Commissioner so directs on being satisfied that the direction will avoid undue delay in the hearing of those or any other proceedings F6 .

(3) Proceedings brought [, in accordance with a direction of the Presiding Special Commissioner F7 ] before two or more Special Commissioners may be continued and determined by any one or more of them if the parties to the proceedings have given their consent, and if the continuing Special Commissioner or Commissioners, after such consultation as is practicable with any Special Commissioner retiring from the proceedings, is or are satisfied that to do so will avoid undue delay in the hearing of those or any other proceedings.

(4) If the notice to the appellant of the setting down for hearing of an appeal to the Special Commissioners states that it is intended that the appeal should be heard by a single Special Commissioner and draws attention to the provisions of this section, the appeal may be so heard without compliance with the requirements of subsection(2)above, but if, in the course of the hearing of the appeal or at any earlier time, the Special Commissioner to whom the appeal is assigned is satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, the case shall thereafter be treated as one which cannot be brought before a single Special Commissioner unless the requirements of subsection(2) above are fulfilled.

(5) Nothing in subsection(1)of this section shall authorise a single Special Commissioner to entertain proceedings under section100of this Act (penalties), and subsection(3)of this section shall not apply to proceedings under that section.

(6) No determination of a Special Commissioner shall be questioned, whether by a case stated or otherwise, on the ground that this section did not authorise the Special Commissioner to make the determination, except by a party by whom or on whose behalf an objection to the jurisdiction was made to the Special Commissioner before or in the course of the proceedings leading to the determination F8 .

Textual Amendments

F5 Finance Act 1984 s.127andSch.22 para.2from1January1985by virtue ofS.I. 1984 No. 1836 (C.45).Previously

“may”.

F6 Repealed byFinance Act 1984 ss.127, 128(6)andSchs.22 para.2and23 Part XIIIon and after1January1985by virtue of S.I. 1984 No. 1836 (C.45).

F7 Finance Act 1984 s.127andSch.22 para.2from1January1985by virtue ofS.I. 1984 No. 1836 (C.45).

F8 Subsections (2)and(4)to(6)repealed byFinance Act 1984 ss.127, 128(6)andSchs.22 para.2and23 Part XIIIon and after1January1985by virtue ofS.I. 1984 No. 1836 (C.45).

46 General and Special Commissioners. [1964(M) s.12(2); 1965 Sch.XI(1); 1966 Sch.VI 12(1).] U.K.

(1) A right to elect to bring an appeal or other proceedings under the Taxes Acts before the Special Commissioners instead of before the General Commissioners shall be exercised by notice combined (in the case of an appeal) with the notice of appeal, or by a separate notice in writing to the inspector or other officer of the Board within the time limited for bringing the proceedings, and if no such notice of election is given the appeal or other proceedings shall be brought before the General Commissioners. F9

M2 (2) Save as otherwise provided in the Taxes Acts, the determination of the General Commissioners or the Special Commissioners in any proceedings under the Taxes Acts shall be final and conclusive.

Textual Amendments

F9 See Finance Act 1988 (c. 39, SIF 63:1,2) Sch. 5 para. 5(2)—appeal by underwriter's agent against inspector's determination.

Marginal Citations

M2 1964(M) s.12(4); 1965 Sch.X1(1); 1966 Sch.VI 12(1).

Valid from 16/07/1992

[F10 46A Regulations about jurisdiction. U.K.

(1) The Lord Chancellor may, with the consent of the Lord Advocate, make regulations—

(a) providing for appeals or other proceedings under the Taxes Acts to be determined in certain circumstances by the Special Commissioners instead of the General Commissioners or by the General Commissioners instead of the Special Commissioners;

(b) providing for appeals or other proceedings under the Taxes Acts that would otherwise be determined by the General Commissioners for one division to be determined in certain circumstances by the General Commissioners for another division;

(c) as to the number of General Commissioners or Special Commissioners required or permitted to hear, or perform other functions in relation to, appeals or other proceedings under the Taxes Acts.

(2) The regulations may—

(a) make different provision for different cases or different circumstances, and

(b) contain such supplementary, incidental, consequential and transitional provision as the Lord Chancellor thinks appropriate.

(3) Provision made by virtue of subsection (1) or (2) above may include provision amending this or any other Act or any instrument made under an Act.

(4) Regulations under this section shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.]

Textual Amendments

F10 S. 46A inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para.3

Modifications etc. (not altering text)

C2 S. 46A applied (with modifications) (16.7.1992) by Inheritance Act 1984 (c. 51), s. 225A(1) (which was inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para.8)

47 Special jurisdiction relating to tax on chargeable gains. [1965 s.44(6)(7)(8).] U.K.

(1) If and so far as the question in dispute on any appeal against an assessment to tax (whether capital gains tax or corporation tax) on chargeable gains, or against a decision on a claim under [F11 the [F12 1992 Act]] is a question of the value of any land, or of a lease of land then—

(a) if the land is in England or Wales the question shall be determined on a reference to the Lands Tribunal, and

(b) if the land is in Northern Ireland the question shall be determined on a reference to the Lands Tribunal for Northern Ireland.

(2) In relation to land and leases of land in Scotland for any reference to the Lands Tribunal in subsection (1) above there shall be substituted a reference to the Lands Tribunal for Scotland:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

M3 (3) If and so far as any appeal mentioned in subsection(1) above involves the question of the value of any shares or securities in a company resident in the United Kingdom, other than shares or securities dealt in on a stock exchange in the United Kingdom, that question shall be determined [by the Special Commissioners F14 ], and those Commissioners shall hear and determine the question in the same way as an appeal.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

Textual Amendments

F11 Capital Gains Tax Act 1979 s. 157(2), Sch. 7 para. 8for 1979-80et seq.

F12 Words in s. 47(1) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation and Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(2) (with ss. 60, 101(1), 171, 201(3))

F13 Proviso repealed (as spent) byFinance Act 1974 s.57(6)andSch.14 Part VII.SeeS.I. 1971 No.215—Lands Tribunal Act 1949 ss.1to4brought into force in Scotland on1March1971.

F14 Finance Act 1975 s.54(1).See1975 s.54(2)as to transfer of proceedings pending at the passing of that Act(13March1975).

F15 Repealed byCapital Gains Tax Act 1979 s.158andSch.8for1979—80et seq.

Marginal Citations

M3 1969

Sch.XX 22(2).

47A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 U.K.

Textual Amendments

F16 A development land tax provision added byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.13Development Land Tax Act 1976 repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

47B [Special jurisdiction relating to Business Expansion Scheme. U.K.

If and so far as the question in dispute on any appeal against the refusal of relief under [Chapter III of Part VII of the principal Act F17 ] (relief for investment in corporate trades), or against an assessment withdrawing any such relief, is a question of the value of an interest in land (within the meaning of [Section 294(5) of that Act F17 ], it shall be determined—

(a) if the land is in England and Wales, on a reference to the Lands Tribunal;

(b) if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and

(c) if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland F18 .]

Textual Amendments

F17 Income and Corporation taxes Act 1988 (c. 1, SIF 63:1) Sch. 29 para. 32.

F18 Finance Act 1986 s. 40(3)and Sch. 9 para. 22in relation to shares issued at any time after 18 March 1986.