Written question asked by Lord Cotter (Liberal Democrat) on Monday, 15 May 2000, in the House of Commons. It was due for an answer on Monday, 22 May 2000. It was answered by Jane Kennedy (Labour) on Monday, 22 May 2000 on behalf of the Lord Chancellor's Department.

Lord Chancellors Dept

Question: To ask the Parliamentary Secretary, Lord Chancellor's Department, how many tax appeal tribunal were held in each of the three years before the introduction of self-assessment. - Inc table.

Answer: Mr. Cotter: To ask the Parliamentary Secretary, Lord Chancellor's Department how many tax appeal tribunals were held in each of the three years before the introduction of self-assessment. [122723] Jane Kennedy: Self-assessment returns were introduced with effect from 6 April 1996, with the first returns being issued after 5 April 1997. The time limit for these returns to be sent to the Inland Revenue was 31 January 1998. While information on the number of tax appeal tribunal hearings is not available, the figures for decisions to 31 December in each year are: _________________________________________________________________________________________________. General commissioners of income tax Special commissioners of income tax 1995 215,000 50 1996 241,472 84 1997 208,824 83 _________________________________________________________________________________________________.

Secondary information