Rules & Legislation

The jurisdiction of the General Commissioners of Income Tax is covered under

and

(these consolidated versions are provided by CCH Information, publishers of the Red and Green Tax Legislation books)

Case Law

There is no published body of case law for the General Commissioners of Income Tax and past decisions of Commissioners are not taken as binding authority for future cases. Decisions of this Tribunal (unlike the Special Commissioners) are not published or made available to the general public except by way of reference if a case heard by the General Commissioners is subsequently reviewed by or appealed to the High Court. Only parties to the hearing before the General Commissioners are entitled to a copy of their decision.