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Revenue Jersey: Re-appointment of two Commissioners of Appeal

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A decision made on 22 April 2022

Decision Reference:  MD-TR-2022-290

Public

Subject: Re-appointment of two Commissioners of Appeal for Revenue Jersey

 

Report Title: Re-appointment of two Commissioners of Appeal for Revenue Jersey

Public

Decision(s):

The Minister approved the re-appointment of Ms Gailina Liew and Ms Heather-Anne Hubbell as Commissioners of Appeal for Revenue Jersey for a period of 3 years from the expiry of their current term, this being 20th May 2022.

Reason for Decision(s):

The Commissioners of Appeal hear appeals from taxpayers - both individuals and businesses - who wish to dispute decisions or rulings made by the Comptroller of Revenue. Article 5(1) of the Revenue Administration (Jersey) Law 2019 requires that the Minister must appoint up to 12 Commissioners of Appeal for a term not exceeding 3 years. Article 5(2) of the Revenue Administration (Jersey) Law 2019 states that an appointment of Commissioners can be renewed provided that the total aggregate period of appointment for each Commissioner does not exceed 9 years.

Resource Implications: There are no manpower implications for the States arising from this proposition. A small level of remuneration is paid for these posts. The estimated annual cost is in the region of £3,000 in respect of all posts in total and will be met from existing Treasury and Exchequer cash limits

 

Action Required: Head of Financial Governance to notify the Manager - Business Services, Revenue Jersey when this decision has been approved.

Signature:

 

 

Signed By: Minister for Treasury and Resources

Date Signed:

 

 

Date of Decision (If different from Date Signed):

 

 

Revenue Jersey: Re-appointment of two Commissioners of Appeal

 

REPORT

 

Background

 

The Commissioners of Appeal hear appeals from taxpayers - both individuals and businesses - who wish to dispute decisions or rulings made by the Comptroller of Revenue.

 

Article 5(1) of the Revenue Administration (Jersey) Law 2019 requires that the Minister must appoint up to 12 Commissioners of Appeal for a term not exceeding 3 years.

 

Article 5(2) of the Revenue Administration (Jersey) Law 2019 states that an appointment of Commissioners can be renewed provided that the total aggregate period of appointment for each Commissioner does not exceed 9 years.

 

Re-appointment of 2 Commissioners of Appeal

The terms of office for Ms Gailina Liew and Ms Heather-Anne Hubbell are due to expire on 20 May 2022 and the Minister will re-appoint for a further 3 years from 21 May 2022.

 

Re-appointment is considered appropriate as they have served well for the last 3 years – their first term - covering a number of both delay and contentious hearings and they are willing to offer their services for a further 3 year term.

 

Existing Commissioners of Appeal

The current bench of Commissioners of Appeal will total 6 with these re-appointments. There have recently been a small number of retirements from the bench.

 

An exercise to identify potential new candidates for the Minister to consider will be undertaken shortly.

 

Financial and staffing implications

There are no staffing implications arising from this proposition. A small level of remuneration is paid for these posts. The estimated annual cost in respect of all posts is in the region of £3,000 in total and will be met from existing Treasury and Exchequer cash limits.

 

 

 

 

 

Minister for Treasury and Resources

 

 

 

 

 

  

 

 

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