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Tax Appeal Tribunal

This page will explain the role and function of the Tax Appeal Tribunal.

What is the Tax Appeal Tribunal?

The Tax Appeal Tribunal is a body with authority to hear and decide on a matter brought to it by a person aggrieved by:

1) an assessment of liability to tax or entitlement to repayment of tax already paid or of entitlement to repayment of any sum already paid on account of tax;

2) a decision of the Commissioner of Taxation with respect to that person's entitlement to the benefit of a deduction, allowance or relief under the Taxes Ordinance 1997 or the Income Tax Ordinance;

3) a decision that a person is or was at any time resident or ordinarily resident or not resident in the Falkland Islands for the purposes of the Taxes Ordinance or the Income Tax Ordinance;

4) a decision that any income of a person is, for the purposes of the Taxes Ordinance or the Income Tax Ordinance, unearned income or, as the case may be, earned income; or

5) by any other decision of the Commissioner of Taxation under the Taxes Ordinance or Income Tax Ordinance.

 

How do I Appeal a decision of the Commissioner of Taxation?

If you are

  • the person directly affected by the decision in question, or if that person is deceased, his/her personal representative;
  • a trustee in bankruptcy or the official receiver;
  • an executor of an estate;
  • the trustees of a settlement of property;
  • a parent or guardian or a minor;
  • a liquidator of a company being wound up; or
  • if the person affected by the decision suffers from mental incapacity, you are the receiver appointed by the Supreme Court or a person who appears to the Tribunal to have sufficient interest in the welfare of the person

you may bring a matter to the Tribunal.

 

The Tribunal may not hear an appeal against the following matters:

1) a requirement to file a return of income;

2) a requirement to produce any accounts or other information relating to a business

3) a requirement to pay interest on any tax unpaid or paid late;

4) a decision to take proceedings for the recovery of any tax alleged to be due and unpaid;

5) a decision to prosecute for any offence under the Taxes Ordinance or the Income Tax Ordinance; or

6) a decision to require payment of a penalty under the Taxes Ordinance or the Income Tax Ordinance.

 

Notice of Appeal

A notice of appeal may be submitted to the Tribunal provided that a notice of objection to the assessment has been submitted to the Commissioner of Taxation and the Commissioner has completed a reconsideration of the assessment ('section 175 decision').

A notice of appeal must be sent or delivered to the Clerk to the Tribunal within 21 days of the date of the section 175 decision by the Commissioner.

There is no set form for a notice of appeal but it must contain the following information;

  • Specify the decision(s) which you wish to appeal;
  • The grounds on which you wish to appeal the decision;
  • Whether you wish for the Tribunal to deal with your appeal by written responses or by oral hearing.

Once you file your Notice of Appeal with the Clerk to the Tribunal, the Clerk will send a copy of it to the Commissioner and the appeal process will begin.

 

Appeal Process

Schedule 3 of the Taxes Ordinance 1997 sets out the process the Tribunal must following when considering an appeal.

 

If you choose to have you appeal dealt with by Written Representation, the process is:

1) File your notice of appeal within 21 days of the date of the section 175 decision

2) The Clerk to the Tribunal will send your notice of appeal to the Commissioner.  Within 21 days of receipt of this notice the Commissioner shall within 21 days, or longer if permitted, reply to the Clerk with their own representations regarding the appeal.

3) Anything from received from the Commissioner will be sent to you to consider and submit anything further.

4) Once you have replied, if you wish, to the Commissioner the Clerk will forward this onto the Commissioner for their information and place the file before the Chairman of the Tribunal.

5) If the Chairman decides that your response raises anything new, which has not been already been addressed by the Commissioner, they may allow the Commissioner time to submit further representations addressing the new matter(s).  Once received by the Clerk, this response will be sent onto you and the Chairman.

6) Once all written responses are received, the Clerk will arrange for the Tribunal to meet as soon as possible to consider the appeal.  You will be notified of the time and date of the meeting.

7) As soon as practicable after the Tribunal have met, the Clerk will arrange for a signed copy of the Tribunal's decision to be sent to you.

For written representation appeals the Tribunal shall not consider any representations other than the written ones submitted by yourself and the Commissioner and they shall not allow anyone other than members of the Tribunal and the Clerk to be present when considering the appeal.

 
 If you choose to have you appeal dealt with by Oral Hearing, the process is:

1) File your notice of appeal within 21 days of the date of the section 175 decision

2) The Clerk to the Tribunal will notify you, the Commissioner and the Tribunal of the place, date and time of the hearing.

3) At the hearing you will be given the opportunity to be heard.  You may do this yourself or by another person you appoint. The Tribunal will hear from you first and then the Commissioner will be able to reply.  As part of you being heard, you are able to call witnesses and produce written evidence.  If you call any witnesses the Commissioner will be able to ask them questions as well.

4) Once you have been heard, the Commissioner will be heard and they may also call witnesses and produce written documents if they wish.  You will be given an opportunity to ask questions of any witnesses the Commissioner calls.

5) After the Commissioner has been heard, you have the right to address the Tribunal for a second time (if you wish to).

6) After everyone has been heard the Tribunal will ask you all to leave whilst they consider their decision.

7) As soon as practicable after the Tribunal have met, the Clerk will arrange for a signed copy of the Tribunal's decision to be sent to you.

Persons permitted to be present at an Oral Hearing:

  • The members of the Tribunal hearing the appeal
  • You and the Commissioner
  • Your representative and the Commissioner's Representative
  • Any witnesses
  • The Clerk to the Tribunal

What happens after the appeal?

If the Tribunal find in your favour, the Commissioner is obliged to give effect to the decision.  However, if the Commissioner intends to appeal the decision of the Tribunal to the Supreme Court there is no requirement for the Commissioner to carry out the decision of the Tribunal.  The Commissioner, in those circumstances, is also not able to enforce any payment of any tax until the Supreme Court has made a decision.