Income Tax Commissioners of Appeal

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A decision made (30.04.07) to agree to the re-appointment of the Income Tax Commissioners of Appeal.

Subject:	Re-appointment of Income Tax Commissioners of Appeal
Decision Reference:	MD-TR-2007-0047	Exempt clause(s):		N/A
Type of Report: (oral or written)	Written	Person Giving Report (if oral):		N/A
Telephone or e-mail Meeting?	N/A	Report File ref:		KO’B/2/27/04/07
Written Report – Title	Re-appointment Commissioners of Appeal for Income Tax	Written report - author		Karen O’Brien -(Acting) Assistant Comptroller
Decision(s): The Minister agreed to a proposition to lodge the project ‘au Greffe’ to re-appoint the current 8 Commissioners of Appeal to Income Tax for a further 3 year term and to instruct the Acting Assistant Comptroller if Income Tax to make the necessary arrangements.
Reason(s) for decision: The present term of office for the current 8 Commissioners of Appeal expires on 31st May 2007. In order to continue the system of appeals being heard by an independent tribunal an appointment for a further 3 year term requires Ministerial approval.
Action required: All Commissioners have been contacted to obtain their informal agreement to extending their term for a further 3 years – these have all now been received. The Acting Assistant Comptroller is requested to make a formal approach to each of the Commissioners to renew their three year term on behalf of the Minister and to arrange to lodge au Greffe the appropriate Report and Proposition.
Signature: (Minister/ Assistant Minister)			Date of Decision: 30th April 2007

Income Tax Commissioners of Appeal - re-appointment

ITEM NO:

Re-appointment of Commissioners of Appeal for Income Tax

1. PURPOSE OF THE REPORT

1.1 The Commissioners of Appeal hear appeals against decisions of the Comptroller and in cases where the Comptroller and the taxpayer have been unable to reach agreement. They are appointed by the States on recommendation from the Treasury & Resources Minister.

1.2 Article 10 of the Income Tax (Jersey) Law, 1961 requires the Commissioners of Appeal to be ‘chosen from residents in Jersey of experience in financial matters, who are not actively interested 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 the Island.’

1.3 The appointments are made under the terms of Article 10(2) for such period as the States may determine. The term of office for the current Commissioners expires on 31St May 2007.

2. BACKGROUND

2.1 The present Commissioners are:

Mrs C E Rees Appointed in 1995

James Shaw Appointed in 1991

Peter Farley Appointed in 2004

Nigel Pritchard Appointed in 2004

Philip Barber Appointed in 2004

Charles Blampied Appointed in 2004

Miss J Collins Appointed in 2004

John King Appointed in 2004

2.2 I am satisfied that all of the aforementioned Commissioners are competent to take on a further three year term. Having informally been invited to serve for a further three years all have indicated that they would be willing to accept re-appointment.

3. RECOMMENDATION

3.1 It is for the Treasury & Resources Minister to decide whether he recommends to the States to re-appoint the current 8 Commissioners.

3.2 If so minded the Minister writes to them advising that their names will be placed before the States with a view to their reappointment for a further 3 years and also approves the lodging of the Report & Proposition with the States Assembly for it to formally approve the re-appointment .

Comptroller of Income Tax

24th April 2007