Commentary

A1.107 Administrative and appellate bodies

Administration and compliance

A1.107 Administrative and appellate bodies

A1.107 Administrative and appellate bodies

The assessment and collection of various taxes including income tax, corporation tax and capital gains tax are administered, under the control of the Treasury1, by the Commissioners for Her Majesty's Revenue and Customs; until April 2005, these direct taxes were administered by the Commissioners of Inland Revenue, sometimes referred to as 'the Board'2. The day to day work is carried out by full-time civil servants including the inspectors of taxes3, who may make assessments and grant reliefs, and the collectors4, who collect the tax so assessed. The inspectorate and the collection service include both head

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