Geneva Trust Company SA v D and Ors [2024] JRC 128 (06 June 2024)

Geneva Trust Company SA v D and Ors [2024] JRC 128 (06 June 2024)

Respondents failed to provide any acceptable explanation for delay or omission of grounds and evidence; new grounds were weak or disproportionate; procedural rules and overriding objective require expeditious and fair conduct; amendments and fresh evidence not justified; applications refused.

Citation
[2024] JRC 128
Parties
Representor: Geneva Trust Company (GTC) SA; First Respondent: D; Second Respondent: Second Respondent; Third Respondent: Third Respondent
Jurisdiction
Jersey
Judgment Date
06 June 2024
Procedural Posture
Appeal Against Taxation Decision / Application to Amend Notice of Appeal, Extension of Time, and Admission of Fresh Evidence
Outcome
Applications to amend Notice of Appeal, extend time, and admit fresh evidence refused; appeal adjourned; interim payment and security for costs refused at this stage; costs reserved.
Legal Topics
Appeals, Amendment of Pleadings, Taxation of Costs, Admission of Fresh Evidence, Extension of Time

Case Brief

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Parties

Geneva Trust Company (GTC) SA

Representor

D

First Respondent

Second Respondent

Second Respondent

Third Respondent

Third Respondent

Procedural Posture

Appeal Against Taxation Decision / Application to Amend Notice of Appeal, Extension of Time, and Admission of Fresh Evidence

  1. 1 Whether Respondents should be permitted to amend their Notice of Appeal out of time
  2. 2 Whether Respondents should be permitted to file fresh evidence on appeal
  3. 3 Whether the Amended Notice of Appeal raises legitimate grounds for appeal

Ratio Decidendi

Respondents failed to provide any acceptable explanation for delay or omission of grounds and evidence; new grounds were weak or disproportionate; procedural rules and overriding objective require expeditious and fair conduct; amendments and fresh evidence not justified; applications refused.

Court Disposition

Applications to amend Notice of Appeal, extend time, and admit fresh evidence refused; appeal adjourned; interim payment and security for costs refused at this stage; costs reserved.

Orders

  • Refusal of permission to amend Notice of Appeal out of time
  • Refusal of permission to file Amended Notice of Appeal