This page is published on behalf of the Commissioners of Appeal. If you have any requests for clarification, comments or queries, address these to the Clerk to the Commissioners.
Background to the Commissioners of Appeal
The Commissioners of Appeal for Taxes is a body established by the Revenue Administration (Jersey) Law 2019, which provides that Commissioners are to be appointed by the Minister for Treasury and Resources.
A Commissioner must be a Jersey resident, who has experience in financial matters, but is not currently working in any trade, business or profession which is of such a nature as would cause their appointment to be objected to by competitors in similar trades, businesses or professions carried on in Jersey. Commissioners are generally appointed for a term of up to 3 years. While this can be renewed, there is an overall 9 year limit.
Whilst the ability to understand the underlying principles of taxes and similar provisions is essential, there is no requirement to be legally qualified.
The Minister also appoints a clerk to the Commissioners, who is a Jersey advocate, to assist the Commissioners of Appeal.
Article 27 of the Income Tax (Jersey) Law 1961 grants an individual the right to appeal to the Commissioners against any tax assessment issued on him or her by the Comptroller of Revenue. Appeals must be made within 40 days of receipt of the relevant assessment and contest a matter of fact or law. The Commissioners cannot change the law but will apply it as it stands. Other Revenue Laws use the same appeal process with any necessary modifications.
The Commissioners are only empowered to hear Appeals on questions as to the application of law or fact. Parties may seek confirmation from the Clerk to the Commissioners that the Appeal in question is within the remit of the Commissioners of Appeal. The final decision as to whether to hear an Appeal rests with the Commissioners.
The Commissioners of Appeal have no jurisdiction to award costs in any circumstances.
Requests for judicial review of decisions made by Revenue Jersey must follow the complaints procedures under the Administrative Decisions (Review) (Jersey) Law 1982 and will not be heard by the Commissioners of Appeal.
The Current Commissioners of Appeal
Christopher McFadyen
| 11 April 2016
| 12 April 2021
| 11 April 2024
|
Gailina Liew
| 20 May 2019
| 21 May 2022
| 20 May 2025 |
Heather-Anne Hubbell
| 20 May 2019
| 21 May 2022
| 20 May 2025
|
Ross Gavey
| 12 April 2021
| Not applicable
| 21 April 2024 |
Mark Sumner
| 12 April 2021
| Not applicable
| 21 April 2024
|
Timothy Mawby
| 30 November 2022
| Not applicable
| 31 March 2024
|
James Corbett
| 30 November 2022
| Not applicable
| 31 March 2024
|
Graham Hughes
| 30 November 2022 | Not applicable
| 31 March 2024 |
The Clerk to the Commissioners is Advocate Chris Austin of Le Gallais and Luce.
Any correspondence should be directed to the Clerk:
- Advocate Chris Austin, Le Gallais & Luce, PO Box 696, 6 Hill Street, St Helier, Jersey, JE4 8YX
- by email to caustin@lgl.je
Guidance and procedures as released by the Commissioners of Appeal
The Commissioners of Appeal have produced the guidance for the benefit of both Revenue Jersey and Appellants. If you wish to start an appeal, or are preparing an appeal, check you have the latest version and follow these procedures. Guidance is updated periodically.
Commissioners of Appeals for Taxes - Contentious Cases Procedure, Jan 2023
Appeal dates
The Commissioners generally hold appeal hearings every month except August. Hearings are held on the first Monday of every month unless it falls on a Bank Holiday. In that case, hearings will usually be held on the Tuesday following the Bank Holiday. Ad hoc appeals may be held with prior special arrangement by:
- the Commissioners
- the Appellant
- Revenue Jersey
The final decision to allow an ad hoc hearing rests with the Commissioners.
2023 Commissioners hearings
- Monday 9 January
- Monday 6 February
- Monday 6 March
- Monday 3 April
- Tuesday 2 May
- Monday 5 June
- Monday 3 July
- Monday 4 September
- Monday 2 October
- Monday 6 November
- Monday 4 December
Published determinations of Appeals
The Commissioners are able to publish, or to allow publication on their behalf, of suitably anonymised determinations under Article 8(9A) of the Revenue Administration (Jersey) Law 2019. The following are published determinations, further determinations will be published as they arise, and historic cases will be considered for publication after anonymisation.