general Commissioner


an individual who is appointed to hear appeals by taxpayers against assessments. A General Commissioner is appointed to a ‘division’ which covers a particular geographical area. General Commissioners for divisions in England and Wales are appointed by the Lord Chancellor. General Commissioners for divisions in Scotland are appointed by the Secretary of State. General Commissioners receive only travelling allowances and subsistence allowances and are otherwise unpaid. Also called ‘commissioner for the general purposes of the income tax’.


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