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H M Commissioners of Revenue and Customs are a body appointed to run the tax assessing and collection in the UK.
Many years ago there was a body called the General Commissioners who were persons of character and probity from the local community who could be brought together to hear disputes between HMRC and taxpayers and bring independence and common sense to the party.
Where the dispute could not be settled there or involved matters of law the Special Commissioners could be called upon. These were usually people with some legal/tax training.
That system was swept away.
Now, if you cannot agree a position with HMRC, you can go to the First Tier Tribunal which is staffed by Judges and aides and have your case heard. Still independent but now with legal knowledge.
If you cannot agree at that level, you go to the Upper Tier Tribunal.
Indeed but it doesn't prove a precedent or can factor in case law which is where Simes was going. So you are right but not in the context it was brought up in here.
'CUK forum personality of 2011 - Winner - Yes really!!!!
I daresay comments above and below will be concentrating again on the legalese, but be the decision in or out of court, there IS precedent - even if it is not written up in a book.
I daresay comments above and below will be concentrating again on the legalese, but be the decision in or out of court, there IS precedent - even if it is not written up in a book.
No there isn't.
'CUK forum personality of 2011 - Winner - Yes really!!!!
I daresay comments above and below will be concentrating again on the legalese, but be the decision in or out of court, there IS precedent - even if it is not written up in a book.
Precedent is a legal term with precise meaning. If you want to argue this you'd better use a different word.
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