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9644 Reports in respect of taxes commissioned since 2004

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WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES BY DEPUTY M.R. HIGGINS OF ST. HELIER

ANSWER TO BE TABLED ON TUESDAY 11TH OCTOBER 2016

Question

Will the Minister list the number of reports into taxes that have been commissioned in Jersey since 2004, stating whether they were internal or external reports, what they were specifically about, their cost, and which were not made public?

Answer

The reports into taxes' commissioned since 2004 are included in the table below, along with their cost. All listed were externally produced.

 

Year

Description

Provider

Cost

Published

2015

Property rates – jurisdictional comparison and advice

Deloitte

£20,000

No

2014

Property tax review – focus groups

4Insight

£4,230

Yes

2014

Property tax review

PwC

£50,000

Yes

2013

Report on the basis of charge applicable to UK resident individuals who have elected to be subject to tax on the remittance basis pursuant to ITA 2007

KPMG

£4,000

No

2012

Tax advice relating to interest relief

PwC

£35,000

No

2012

Counsel's Opinion on General Anti-Avoidance Rule

Graham Aaronson QC

£15,000

No

2012

What is the economic impact of a change in Jersey business tax?/ The economic impact of specific potential changes to the taxation of, or application of charges to, specific activities in Jersey

Oxera

£113,000

Yes

2011

Taxes Function Review

Deloitte

£98,099 & £91,599

No

2011

Review of 1(1)(k) regime for the States of Jersey

Withers LLP and Panopticon Policy

£65,606

Yes

2010

Statutory Company Fees

Deloitte

£12,500

Yes

2010

Consultation report on the Fiscal Strategy

Review

Involve

£10,400

Yes

2009

Post implementation review GST

HMRC

£2,271

Yes

2008

Further analysis of land/development-based environmental taxes

Oxera

£9,000

Yes

2007

Jersey Income Tax Office Review

Deloitte

£24,500

No

 

2007

Review of Income Tax (Amendment No.29) (Jersey) Law

J Crowther, MA, FCA, CTA

£2,700

No

2007

What is the economic and distributional impact of an owner-occupied immovable property tax?

Oxera

£10,000

Yes

2006

Environmental spending and tax policies: What is the impact on Jersey?

Oxera

£73,000

Yes

2005

Which tax is best suited to Jersey's objectives?

Oxera

£97,000

Yes

2004

Fiscal Strategy: Background Paper

Oxera

£59,000

Yes