A Guernsey deputy had no involvement in helping P&R pick a firm his partner helps run to check its tax modelling – and wasn’t even aware the process was happening.

Express exclusively revealed last week that P&R brought in Dorey Financial Modelling to validate the figures behind its latest tax package, which includes a 3% GST.

After the article was published, we were contacted by a reader to highlight the relationship between Deputy Adrian Gabriel and the firm’s Operations Director, Sally Diamond, who has previously been publicly identified as his partner.

However, Deputy Gabriel strongly refuted any suggestion of impropriety, telling Express he was “incredulous” about any suggestion there could be a link between his personal relationship and the decision.

While Deputy Gabriel didn’t directly answer the majority of our questions, P&R President Deputy Lindsay de Sausmarez has since confirmed that he had “no role in” the procurement process and was “unaware” it was happening.

Deputy Gabriel, who is President of Environment and Infrastructure (E&I), said he had “no link… at all” to P&R.

Declarations of interest

Express also asked Deputy Gabriel about his declarations of interest.

All deputies are required to complete a declaration of interests, setting out financial, business and other interests which could be relevant to their role as an elected member.

The States’ code of conduct – contained in a document called the ‘Green Book’ – says that deputies must declare relevant interests involving a co-habiting partner, as well as other interests which might reasonably be perceived to influence their actions.

Because Deputy Gabriel sits on E&I rather than P&R, Deputy de Sausmarez maintains no operational overlap or conflict exists.

Deputy Gabriel’s published declarations from 2021, 2023 and June 2026 do not appear to mention Ms Diamond or Dorey Financial Modelling.

The firm has provided services to the States of Guernsey since at least 2016 under various administrations, though we are awaiting clarification on what work it has done in recent years, including whether its GEM model was used to model the latest tax proposals.

Ms Diamond’s LinkedIn profile lists her as having joined Dorey Financial Modelling in May 2021.

Express asked Deputy Gabriel whether he had declared his relationship with Ms Diamond to P&R or any other relevant States body, and why neither Ms Diamond nor Dorey Financial Modelling appeared in his June 2026 declaration.

However, Deputy Gabriel did not answer those questions.

P&R: Deputy Gabriel had no role in appointment

Deputy de Sausmarez, P&R President, confirmed Deputy Gabriel had no involvement in the appointment of Dorey Financial Modelling, adding that he was not even aware of the process.

“Deputy Gabriel is not a member of P&R and is not involved in this (or indeed any other) aspect of the committee’s work,” Deputy de Sausmarez said.

It said his personal relationships were therefore “not relevant” to the appointment and that “there can be no possibility of a conflict of interest”.

Deputy de Sausmarez said the firm had not been engaged to provide opinions on tax reform, meaning “the identity and views of any individuals at the firm are in any case immaterial to the work that they have been tasked to do”.

What did we ask – and was it answered?

We put eight questions to Deputy Gabriel.

Here’s what he said – and what he didn’t.

What’s the nature of your relationship with Ms Diamond?

Can you confirm the nature and current status of your relationship with Ms Diamond?

❌ Not directly answered.

Were you aware of the appointment?

Were you aware that Dorey Financial Modelling was being appointed to undertake this external validation?

❌ Not directly answered.

Have you had any involvement in appointing or overseeing of Dorey now or in the past?

Have you had any involvement in the appointment, commissioning, scope or oversight of Dorey Financial Modelling’s work, either on this occasion or in the past?

🟠 Partly answered. While he did not address all parts of our question, Deputy Gabriel explicitly rejected any suggestion of link between his relationship status and the firm’s engagement by P&R.

Have you discussed Dorey’s appointment with anyone?

Have you had any discussions with Ms Diamond, Martyn Dorey or P&R (including officers of or individual members of the committee) about the appointment or the modelling being validated?

❌ Not directly answered.

Have you declared the relationship?

Have you declared your relationship with Ms Diamond to P&R or any other relevant States body in connection with Dorey Financial Modelling’s work?

❌ Not directly answered.

Neither Diamond nor Dorey Financial Modelling appear in your declaration of interests. Why?

Your June 2026 Declaration of Interests does not mention Ms Diamond or Dorey Financial Modelling. The declaration states that Members must declare relevant interests involving a co-habiting partner, as well as other interests which might reasonably be perceived to influence their actions. Why does neither appear in your declaration?
(Deputy Gabriel – Declaration of Interests June, 2026)

❌ Not directly answered.

Have you recused yourself?

Have you recused yourself from any States business relating to Dorey Financial Modelling?

❌ Not directly answered.

Do you believe safeguards are necessary?

Do you believe any safeguards are necessary to prevent the sharing of inappropriate information or inappropriate influence between yourself and Ms Diamond in relation to this work?

❌ Not directly answered.