Useful links
Glossary of terms
This glossary provides definitions to tribunal terms that may be mentioned on our website or at your tribunal hearing. This glossary is arranged alphabetically with each term catalogued by first letter.
Disclaimer
The General Commissioners of Income Tax is not responsible for the contents or reliability of the linked websites and does not necessarily endorse the views expressed within them. We cannot guarantee that these links will work all of the time and we have no control over availability of the linked pages.
- Ministry of Justice (MoJ)
Responsible in government for upholding justice, rights and democracy.
- European Court of Justice (ECJ)
Ensures that the law is observed in the interpretation and application of the Treaties establishing the European Communities and of the provisions laid down by the competent Community institutions.
- Finance and Tax Tribunal
Vat and Duties Tribunals, Special Commissioners, Financial Services & Markets Tribunal and Pensions Regulator Tribunal website.
- Financial Services Authority (FSA)
Independent body that regulates the financial services industry in the UK.
- Her Majesty's Courts Service (HMCS)
Responsible for the administration of the civil, family and criminal courts in England and Wales.
- Her Majesty's Customs and Excise
Now part of Her Majesty's Revenue and Customs (HMRC).
- Her Majesty's Revenue and Customs (HMRC)
Responsible for collecting the bulk of tax revenue, as well as paying Tax Credits and Child Benefits. Previously known as 'Inland Revenue'.
- House of Lords
The House of Lords is the final court of appeal on points of law for the whole of the United Kingdom in civil cases; and for England, Wales and Northern Ireland in criminal cases.
- Inland Revenue
Now part of Her Majesty's Revenue and Customs (HMRC).
- National Association of Citizens Advice Bureaux (NACAB)
Helps people resolve their legal, money and other problems by providing free information and advice.
- Office of Public Sector Information (OPSI)
(previously Her Majesty's Stationary Office; HMSO) setting standards, delivering access and encouraging re-use of public sector information.
