Buckley v Minister for Treasury and Resources and Ors [2023] JRC 209 (07 November 2023)

Buckley v Minister for Treasury and Resources and Ors [2023] JRC 209 (07 November 2023)

Leave to apply for judicial review is refused in respect of challenges to the enactment or adoption of the Budget Law, as primary legislation is not amenable to judicial review except for human rights compatibility. The application does not disclose a realistic prospect of success on the grounds advanced, including procedural impropriety, lack of consultation, retrospectivity, discrimination, or irrationality in the Direction. The only permissible challenge would be a declaration of incompatibility under the Human Rights (Jersey) Law 2000, but the Applicant's case does not meet the threshold for such relief.

Citation
[2023] JRC 209
Parties
Applicant: Applicant; First Respondent: Minister for Treasury and Resources; Second Respondent: Comptroller of Revenue; Third Respondent: Judicial Greffier
Jurisdiction
Jersey
Judgment Date
07 November 2023
Procedural Posture
Application for Leave to Apply for Judicial Review / Leave (permission) Stage
Outcome
Leave to apply for judicial review refused
Legal Topics
Judicial Review, Legislative Process, Stamp Duty, Land Transaction Tax, Retrospective Legislation, Consultation Requirements, Discrimination, Legitimate Expectation, Proportionality, Human Rights Compatibility
Administrative Law Tax Law Human Rights Judicial Review Legislative Process Stamp Duty Land Transaction Tax Retrospective Legislation +5 more

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Parties

Applicant

Applicant

Minister for Treasury and Resources

First Respondent

Comptroller of Revenue

Second Respondent

Judicial Greffier

Third Respondent

Procedural Posture

Application for Leave to Apply for Judicial Review / Leave (permission) Stage

Legal Issues

  1. 1 Whether the Budget Law and related Direction are amenable to judicial review
  2. 2 Whether there was a failure to consult amounting to procedural impropriety
  3. 3 Whether the Budget Law is retrospective and/or infringes legitimate expectation

Ratio Decidendi

Leave to apply for judicial review is refused in respect of challenges to the enactment or adoption of the Budget Law, as primary legislation is not amenable to judicial review except for human rights compatibility. The application does not disclose a realistic prospect of success on the grounds advanced, including procedural impropriety, lack of consultation, retrospectivity, discrimination, or irrationality in the Direction. The only permissible challenge would be a declaration of incompatibility under the Human Rights (Jersey) Law 2000, but the Applicant's case does not meet the threshold for such relief.

Court Disposition

Leave to apply for judicial review refused