The Guernsey Tax Tribunal is an independent body set up to hear appeals against certain decisions of the Director of the Revenue Service under the Income Tax (Guernsey) Law, 1975.
About the Guernsey Tax Tribunal
- The Tribunal has up to nine members, including a President and a Vice-President. All the members are completely independent of the States of Guernsey, the Policy & Resources Committee and the Revenue Service and are appointed by the Royal Court. The Tribunal members will generally have a professional qualification or relevant experience in tax-related members.
- Anybody wishing to appeal a decision of the Director of the Revenue Service should, in the first instance consult the guidance notes and other information on this website.
- The Guernsey Tax Tribunal's Deputy Clerk is available to answer any questions and can be contacted at Sir Charles Frossard House (telephone - 717284 or 717000) or by email - firstname.lastname@example.org or in writing to The Clerk, Guernsey Tax Tribunal, Sir Charles Frossard House, La Charroterie, St Peter Port, Guernsey GY1 1FH
- The Tribunal members are:
- Mr Roy McGregor, President
- Advocate Julia White, Vice President
- Advocate Russell Clark
- Advocate Antony Ellis
- Advocate Robin Gist
- Mrs Gillian Morris
- Mr Anthony Rigden
- Mrs Victoria Russell
- The Tribunal is supported by a legally qualified clerk, Mr Martin Thornton, and the Deputy Clerk, Advocate Elizabeth Dene.
How to appeal a decision of the Director of the Revenue Service
- Full details of how to appeal a decision of the Director of the Revenue Service (e.g. an income tax assessment, a decision to impose a surcharge, a penalty notice or other director r order of the Director) and be found, together with details of the relevant legislation can be found in the attached guidance notes.
- Anybody considering submitting an appeal should read the guidance notes before submitting their appeal.
Guernsey Tax Tribunal Decision Notices
- The Guernsey Tax Tribunal's decisions are not generally made public because they contain confidential information about a tax payers financial affairs. However, summaries of cases are set out in Appendices 2, 3 and 4 of the guidance notes.