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Guernsey Tax Tribunal

The Guernsey Tax Tribunal is an independent appeal body set up to hear income tax appeals which cannot otherwise be resolved. The members of the Tribunal are completely independent of the Income Tax Department.

The Tribunal is administered by a Clerk, usually a qualified lawyer, who convenes meetings, keeps records and advises the Tribunal on questions of law and practice. The Clerk handles most communications on behalf of the Tribunal.

The Tribunal's role and how it determines appeals is set out more fully in the Notes for Appellants which can be found at the bottom of this page.

Legislation

Details of the Legislation regarding Income Tax can be found at Income Tax legislation

Practice Directions

From time to time the President of the Tribunal will issue Practice Directions. These documents can be found at the bottom of this page.

Guidance Notes

From time to time the President of the Tribunal will issue specific Guidance Notes on individual subjects. These documents can be found at the bottom of this page.

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Document downloads

Guernsey Tax Tribunal - notes for appellants Tax Documents Guernsey Tax Tribunal - notes for appellants on human rights Tax Documents Guernsey Tax Tribunal - notes for appellants on surcharges Tax Documents Guernsey Tax Tribunal Practice Direction I of 2012 Guernsey Tax Tribunal - Notes for appellants on penalties Guidance on appeals against the levy of a tax penalty

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