JCPC/2022/0028
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TAX
The Chairman of the Board of Inland Revenue (Respondent) v Finbar Boland and 15 others (Appellants) (Trinidad and Tobago)
Case summary
Case ID
JCPC/2022/0028
Jurisdiction
Trinidad and Tobago
Parties
Appellant(s)
Finbar Boland
Dhanmatie Gosine
Catherine Graham
Mona Sookdeo-Baptiste
Esther Ann Black
Suresh Ramlal
Richard Ramkission
Lester Subnail
Rehana Deosaran
Ann Ramcharan-Badahur
Derek Hutchinson
Respondent(s)
The Chairman of the Board of Inland Revenue
Issue
Was the Court of Appeal wrong to find that the minimum requirements for an acting appointment to Field Auditor III include that the officer possess a professional accountancy qualification?
Facts
This appeal concerns the criteria for appointment to the post of Field Auditor III in the Inland Revenue Division, Trinidad and Tobago. The criteria for eligibility to a permanent promotion to that post included a professional accounting qualification. The appellants were officers in the lower position of Field Auditor II and lacked the relevant qualification, but contended that they were eligible for appointment to act in the higher position, and complained that they had been overlooked.In the High Court, the judge held that the appellants had been unfairly overlooked for acting appointments and granted a declaration that the respondent must consider recommending the appellants for any future promotions, as well as awarding compensation. The Court of Appeal allowed the appeal, holding that the criteria for permanent promotion to the post of Field Auditor III applied also to acting appointments, meaning that the appellants were not eligible. The appellants now appeal to the Judicial Committee of the Privy Council.
Date of issue
9 March 2022
Judgment details
Judgment date
18 July 2023
Neutral citation
[2023] UKSC 27
Judgment links
Appeal
Justices
Hearing dates
Start date
13 June 2023
End date
13 June 2023
Watch hearings
13 June 2023 - Morning session
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Last updated 9 May 2024