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The Isle of Man VAT and Duties Tribunal 16 October 2007

The Appointments Commission* is seeking applications from individuals for membership of the VAT and Duties Tribunal. Appointments will take effect from 1st November 2007.

• What is the Isle of Man VAT and Duties Tribunal?

The Isle of Man VAT and Duties Tribunal (“the Tribunal”) is constituted under Schedule 13 to the Value Added Tax Act 1996, to hear appeals involving matters involving VAT (sections 82 to 87 of the 1996 Act) and to various other customs and excise matters (section 7 of the Finance Act 1994 of Parliament, as applied in the Isle of Man).

The Tribunal consists of a Chairman, who shall be either the President of the VAT and Duties Tribunal appointed under the UK Act, or if authorised by the President, a member of the appropriate panel of Chairmen constituted in accordance with the UK Act. The Tribunal also consists of a panel of tribunal members, appointed in accordance with the Tribunals Act 2006. The Tribunal is independent of the Treasury, its Customs and Excise Division and of HM Revenue and Customs. It is administered by the Tribunals Service in the United Kingdom through its Manchester Tribunal Centre.

• What does the Isle of Man VAT and Duties Tribunal do?

The Tribunal provides taxpayers with the opportunity of an independent hearing when they disagree with the decision of Customs and Excise.

Its jurisdiction includes appeals on matters such as –

  • assessments of VAT, customs duty and excise duty, including interest, and penalties imposed for breaches of VAT or customs and excise regulations;
  • decisions to refuse repayments and other claims of VAT or duty ;
  • decisions to refuse persons to register for VAT, operate a customs or excise warehouse, or be granted other authorisation;
  • the serving of directions or imposition of conditions;
  • the restoration terms for goods seized by Customs and Excise;
  • the requirement for a business tom provide security for VAT;
  • the classification of imported or exported goods for duty or other purposes.

• Who is the Appointments Commission looking for?

Applicants for membership of the panel of tribunal members do not need to be legally qualified. However, the Appointments Commission will be looking for applicants who have attained a high level of professional expertise in their speciality areas or gained other experience in a particular area, where this enables them to offer expert advice and assist the Chairman in deciding the facts of the case.

• How do I apply?

An information pack and further information about the functions of the Tribunal are available from the Secretary to the Appointments Commission, c/o Government Office, Bucks Road, DOUGLAS. (Tel : 686266 Email : appointments.commission@gov.im)

If you are interested in applying you should contact the Secretary to the Appointments Commission to request an application form. Completed application forms should reach the Secretary by 6th November 2007. Late applications may be accepted by the Appointments Commission only at its discretion.

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*The Appointments Commission is an independent body established under the Tribunals Act 2006 and appointed by the Council of Ministers. The Commission make appointments to panels of all the statutory Appeals Tribunals and other bodies covered by the Tribunals Act 2006.

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