General Commissioner of Income Tax

In Scotland a sheriff principal (pl. sheriffs principal) is a judge in charge of a sheriffdom with judicial, quasi-judicial, and administrative responsibilities. Sheriffs principal have been part of the judiciary of Scotland since the 11th century. Sheriffs principal were originally appointed by the Monarch of Scotland, and evolved into a heritable jurisdiction before appointment was again vested in the Crown and the Monarch of the United Kingdom following the passage of the Heritable Jurisdictions (Scotland) Act 1746.

Under the Sheriff Courts (Scotland) Act 1971 (as amended), each sheriff principal is appointed by the Monarch of the United Kingdom on the advice of the First Minister of Scotland, who is advised by the Judicial Appointments Board for Scotland. As of May 2017 there were six sheriffs principal, each of whom has responsibility not only as a judge, but for the administration of justice in their respective sheriffdoms. Sheriffs principal have to ensure the effective running of the sheriff courts and justice of the peace courts within their jurisdiction. Following the passage of both the Courts Reform (Scotland) Act 2014 and the Judiciary and Courts (Scotland) Act 2008, sheriffs principal are subject to the authority and direction of the Lord President of the Court of Session as Head of the Judiciary of Scotland.