APEF Management Company 5 Ltd -v- Comptroller of Taxes [2013] JRC 205A (21 October 2013)

APEF Management Company 5 Ltd -v- Comptroller of Taxes [2013] JRC 205A (21 October 2013)

The appeal should be heard expeditiously in the public interest, but not at the expense of justice. The appellant must be given a full opportunity to prepare and argue its case. The timetable for the appeal is set to balance these interests, and will not be altered to accommodate a potential judicial review...

Source-derived case information.

Citation
[2013] JRC 205A
Parties
Appellant: APEF Management Company 5 Limited; Respondent: Comptroller
Jurisdiction
Jersey
Judgment Date
21 October 2013
Procedural Posture
Tax Appeal / Interlocutory Application for Expedited Hearing
Outcome
Timetable for expedited hearing set; application for further abridgement of time refused; liberty to apply granted.
Legal Topics
Tax Information Exchange, Expedited Proceedings, Judicial Review, Procedural Fairness, European Convention on Human Rights
Tax Law Administrative Law International Law Tax Information Exchange Expedited Proceedings Judicial Review Procedural Fairness European Convention on Human Rights

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Parties

APEF Management Company 5 Limited

Appellant

Comptroller

Respondent

Procedural Posture

Tax Appeal / Interlocutory Application for Expedited Hearing

Legal Issues

  1. 1 Whether the appeal should be expedited in the public interest
  2. 2 Whether the appellant should be given full opportunity to prepare its case
  3. 3 Whether the timetable should accommodate a potential judicial review application

Ratio Decidendi

The appeal should be heard expeditiously in the public interest, but not at the expense of justice. The appellant must be given a full opportunity to prepare and argue its case. The timetable for the appeal is set to balance these interests, and will not be altered to accommodate a potential judicial review application for which leave is required.

Court Disposition

Timetable for expedited hearing set; application for further abridgement of time refused; liberty to apply granted.

Orders

  • APEF to file affidavit and expert report by 7 November 2013.
  • Comptroller to file reply affidavit and expert report by 14 November 2013.