The Commissioners of Appeal for Taxes

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

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.

2024 Commissioners hearings

• Monday 5 February
  
• Monday 4 March
  
• Tuesday 2 April
  
• Tuesday 7 May
  
• Monday 3 June
  
• Monday 1 July
  
• Monday 2 Septem​ber
  
• Monday 7 October​
  
• Monday 4 November
  
• Monday 2 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.

Subject of Appeal	Hearing date	Decision
​Late Filing Penalty - CRS	December 2021​	​Failure to Comply with Regulation 8(2)
Article 42(2)	January 2022	Widow's Tax Appeal
​Article 131CG	​February 2022	​Pension Transfer Appeal This case was appealed to the Royal Court Royal Court Judgment
Article 123AA	March 2022	Late Company Registration Penalty Appeal
Late Filing Penalty	April 2022	Late Filing Penalty and PDF Return Appeal
Article 90AB and Article 24	June 2022	Loan Interest and Historic Tax Assessment Appeal
Article 41I	July 2022	Late Payment Surcharge Appeal
​Schedule 5, Article 23 and Article 24	​September 2022	​Tax Payment by Scheme Manager and 2019 Deferred Liability
​Article 41I	October 2022​	​Late Payment Surcharge
​Article 131CE, 131CF and 134A	December 2022​	​Retirement Annuity Trust and Tax Avoidance