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 aggreived 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 residen 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 reciever;
  • 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 recevier 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.