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