Notes for Appellants
The Guernsey Tax Tribunal Notes for Appellants
- Introduction
- Definitions
- 1. What is the Tribunal ?
- 2. What sort of Appeals does it hear ?
- 3. Who are the members of the Tribunal ?
- 4. Is the Tribunal independent of the Authority ?
- 5. How is the Tribunal run ?
- 6. How are the Tribunal’s procedures decided ?
- 7. Is it expensive to take an Appeal to the Tribunal ?
- 8. How do I go about an Appeal ?
- 9. What happens if an Appeal is late or defective in some other way ?
- 10. What happens once an Appeal has been lodged ?
- 11. Where and when do Hearings take place ?
- 12. How are Hearing Dates allocated ?
- 13. What happens once a Hearing Date is allocated ?
- 14. When do documents have to be provided ?
- 15. How is the Statement of agreed facts prepared ?
- 16. What other documents does the Tribunal need ?
- 17. Do I need to have an advocate or accountant to represent me ?
- 18. Do I need to attend the Hearing ?
- 19. What happens at a Hearing ?
- 20. Are Hearings recorded ?
- 21. May I call witnesses ?
- 22. Can Hearings be postponed ?
- 23. How is a postponement agreed ?
- 24. Can a Hearing be adjourned ?
- 25. Can Hearings be arranged at short notice ?
- 26. How does the Tribunal give its Decision ?
- 27. What happens if I am dissatisfied with the Tribunal’s Decision ?
- 28. Are the Decisions of the Tribunal published ?
- 29. How do I contact the Tribunal ?
- APPENDIX
Introduction
If you wish to appeal against an assessment, penalty, direction or order issued by the Administrator of Income Tax and you have not already lodged an appeal, read Sections 8 and 9 on page 4 immediately:
These Notes aim to inform and guide people appealing to the Guernsey Tax Tribunal, and to answer the main questions you may have about the Tribunal and how it works. Although they do not form part of the law governing the Tribunal’s operation, your appeal may suffer if you do not take account of their contents.
Note particularly the Sections on the setting of Hearing Dates. If you fail to attend on a previously agreed Hearing Date your case may be heard in your absence.
Issued by the Guernsey Tax Tribunal, January 2003