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Introduction

On 5 June 1805 William Pitt the Younger created the Special Commissioners. 200 years later Stephen Oliver QC, Presiding Special Commissioner, introduces this special issue on where we are now

 
On 5 June 1805 William Pitt the Younger created the Special Commissioners. 200 years later Stephen Oliver QC Presiding Special Commissioner introduces this special issue on where we are now
 
'Depend upon it Sir when a man knows he is to be hanged in a fortnight it concentrates his mind wonderfully'. Very soon if the expected Courts and Tribunal Bill is given a fair wind by Parliament the rich and mysterious tapestry of tax appeals will be no more. Gone will be the Special Commissioners whose history is found in John Jeffrey-Cook's contribution on p 6 'Special...

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