Appeals before the General Commissioners

Since the dark ages, when each of General Commissioners was an entity unto itself, considerable changes have taking place. Slowly, but surely, divisions of Commissioners started talking to each other and discussing how decisions were made. Article by Susan Balchin, a Full-time Clerk to General Commissioners, Secretary of both the NAGC and the Association of Clerks to General Commissioners and a Member of the Training Committee. This article appeared in the September 2005 issue of Tax Adviser.

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