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
Summary, issues, holding and outcome
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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
Legal Issues
- 1 Whether Respondents should be permitted to amend their Notice of Appeal out of time
- 2 Whether Respondents should be permitted to file fresh evidence on appeal
- 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
Full Case Text
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