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Revenue Administration (Jersey) Law 2019: Appointment of 3 Commissioners and 3 Commissioners of Appeal for Revenue Jersey

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.

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  • 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

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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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 on 26 March 2021

Decision Reference:  MD-TR-2021-0031

Decision Summary Title:

Appointment of 3 Commissioners and Re-appointment of 3 Commissioners of Appeal for Revenue Jersey

Date of Decision Summary:

26th March 2021

Decision Summary Author:

Head of Financial Governance

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title:

Appointment of 3 Commissioners and Re-appointment of 3 Commissioners of Appeal for Revenue Jersey

Date of Written Report:

26th March 2021

Written Report Author:

Head of Financial Governance

Written Report:

Public or Exempt?

Public

Subject:

The appointment of 3 Commissioners of Appeal and the re-appointment of 3 Commissioners of Appeal by the Minister for Treasury and Resources in accordance with the provisions of Article 5 of the Revenue Administration (Jersey) Law 2019.

 

Decision(s):

The Minister approved the appointment of Mr Mark Sumner, Mr Ross Gavey and Ms Helene Chesnay as Commissioners of Appeal for a term of 3 years from 12 April 2021 and the re-appointment of Messrs McFadyen, Guy and Crowther for a period of 3 years from the expiry of their current term, this being 11 April 2021.

 

Reason(s) for Decision: 

Article 5 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.

 

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:

The Head of Financial Governance to advise the Manager – Tax Governance and Professional Standards at Revenue Jersey that this decision is approved.

 

Signature:

Position:

Deputy Susie Pinel

Minister for Treasury and Resources      

Date Signed:

 

Date of Decision:

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Revenue Administration (Jersey) Law 2019: Appointment of 3 Commissioners and 3 Commissioners of Appeal for Revenue Jersey

 

Treasury and Exchequer

Ministerial Decision Report   

 

  1. Purpose of Report

 

To enable the Minister to approve the re-appointment of 3 Commissioners of Appeal and the appointment of 3 new Commissioners of Appeal.

 

 

  1. 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 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.

 

a)     Re- appointment of 3 Commissioners of Appeal

The terms of Office for Messrs Chris McFadyen, Graeme Guy and Jonathan Crowther are due to expire on 11 April 2021 and the Minister will re-appoint for a further 3 years from 12 April 2021.

Re-appointment is considered appropriate as they have served well for the last 5 years covering a number of both delay case and contentious hearings and they are willing to offer their services for a further term.

 

b)     Appointment of 3 Commissioners of Appeal

A further 3 Commissioners will be appointed from 12 April 2021 for a 3 year term of Office. These are Mr Mark Sumner, Mr Ross Gavey and Ms Helene Chesnay.

 

c)     Existing Commissioners of Appeal

These appointments and re-appointments will bring the current bench of Commissioners of Appeal for Revenue Jersey to 8, the additional Commissioners being Ms. Gailina Liew and Ms Heather Anne Hubbell.

 

d)     Biography of the 3 new Commissioners being appointed

 

Mr Mark Sumner, ACIB, CDir, FIoD

Mr Sumner is resident in Jersey and has had a banking career spanning 25 years with Barclays and HSBC in the UK and Jersey operating in the areas of personal and business lending, credit control, sales and line management followed by 15 years in financial services regulation with the JFSC. The latter has involved industry supervision, policy development, staff management, stakeholder liaison, corporate governance, leadership and change management.

 

Most recently Mr Sumner has held the positions of non-executive director of Butterfield Bank (Jersey) Limited, non-executive chairperson of Small Digital Planet Ltd, Senior Consultant for Redwood Offshore, a financial services consultancy firm and an external member of the Income Forecasting Group. None of these current positions are viewed as being objectionable to the appointment of Mr Sumner as a Commissioner of Appeal.

 

Mr Ross Gavey FIod Cert IoD

Mr Gavey is resident in Jersey and currently holds the position of Head of Data Centre Partnerships with Sure International for the Channel Islands and Isle of Man. He has held previous roles with the Total Group and CICS. These roles, together with previous experience of running a business, have reflected expertise in the areas of commercial acumen, business development, relationship management, financial and operational oversite.

 

In addition to his role at Sure International, Mr Gavey has been a non-executive director for Juice 4 Life. His current position is viewed as not being objectionable to the appointment of Mr Gavey as a Commissioner of Appeal.

 

Mrs Thavarine Chesnay

Mrs Chesnay is resident in Jersey and, since 2010, has been a director of CIP Advisers Limited, a venture capital firm which manages a portfolio of investments in technology companies. She has held previous roles with IXIS Asset Management, IXIS Corporate and Investment Bank and Standard Bank. These roles have demonstrated Mrs.Chesnay’s experience and expertise in investment management, corporate finance, venture capital and competitive strategy. Her current position is viewed as not being objectionable to the appointment of Mrs.Chesnay as a Commissioner of Appeal.

 

 

  1. Recommendation

 

The Minister is recommended to approve the re-appointment of 3 Commissioners of Appeal and the appointment of 3 new Commissioners of Appeal.

 

  1. Reasons for Decision

 

Article 5 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.

 

5. Resource 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.

 

 

Report author: Manager – Tax Governance and Professional Standards, Revenue Jersey

Document date : 26 March 2021

Quality Assurance / Review: Head of Financial Governance, Treasury and Exchequer

File name and path: L:\Treasury\Sections\Corporate Finance\Ministerial Decisions\DS, WR and SD\2021-0031 - Appointment of 3 Commissioners and Re-appointment of 3 Commissioners of Appeal for Revenue Jersey

MD sponsor: Assistant Comptroller of Revenue

 

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