The Special Commissioners heard the larger and more complex appeals relating to income tax, corporation tax, windfall tax and capital gains tax. They had exclusive jurisdiction with regard to oil taxes and inheritance taxes (except valuation) and stamp duty. SCD was the only series providing the full reports of the decisions, which were published on a monthly basis.

Special Commissioners' Decisions are copyright of the Crown and are reproduced with kind permission of HMSO.

The Special Commissioners were abolished on 31 March 2009, and their jurisdiction has been taken over by the Tax Chamber of the First-tier Tribunal. Decisions of the First-tier Tribunal (Tax Chamber) can be found in the Simon's First-tier Tax Decisions and First-tier Tribunal (Tax) Transcripts sources on Lexis Library.


FILE-NAME: GB02EI