Double Taxation: 1952 Arrangement with United Kingdom Government: Amendment: Law drafting instructions

Information about the publication of Ministerial Decisions

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision
providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 24 March 2016:

Decision Reference: MD-ER-2016-0014
Decision Summary Title :	To prepare an Act to give effect to an Arrangement which amends the 1952 Arrangement between His Majesty’s Government and the States of Jersey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income		Date of Decision Summary:	21 March 2016
Decision Summary Author:	External Relations		Decision Summary: Public or Exempt?	Public
Type of Report: Oral or Written?	Oral		Person Giving Oral Report:
Written Report Title :			Date of Written Report:
Written Report Author:			Written Report : Public or Exempt?
Subject: To give effect to an Arrangement which amends the 1952 Arrangement between His Majesty’s Government and the States of Jersey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Decision: The Minister decided to request the Law Draftsman to prepare an Act to give effect to an Arrangement which amends the 1952 Arrangement between His Majesty’s Government and the States of Jersey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Reason(s) for Decision: The Minister for External Relations approved proposals for the Law Draftsman to prepare an Act to give effect to an Arrangement which amends the 1952 Arrangement between the UK and Jersey for the Avoidance of Double Taxation to provide that income or gains derived by a resident of one of the territories from immovable property situated in the other territory may be taxed in that other territory.
Resource Implications: There are no financial or manpower implications arising from the law drafting instructions.
Action required: The Minister for External Relations requested that the Adviser – International Affairs submit drafting instructions to the Law Draftsman’s Office.
Signature:		Position: Minister for External Relations
Date Signed: 24 March 2016		Date of Decision (If different from Date Signed):