Imperium Trustees (Jersey) Limited v Jersey Competent Authority [2022] JRC 165 (10 August 2022)

Imperium Trustees (Jersey) Limited v Jersey Competent Authority [2022] JRC 165 (10 August 2022)

Regulation 14A applies to all decisions of the Royal Court on judicial review, including refusals of leave, and appeal lies only to the Privy Council. The Royal Court has inherent power to stay the effect of its refusal of leave pending an application for leave to appeal to the Privy Council to prevent the appeal right from being rendered nugatory.

Citation
[2022] JRC 165
Parties
Applicant: Applicant; Respondent: Respondent
Jurisdiction
Jersey
Judgment Date
10 August 2022
Procedural Posture
Judicial Review / Application for Leave for Judicial Review Refused; Ancillary Applications Determined
Outcome
Application for leave for judicial review refused; stay granted on conditions.
Legal Topics
Exchange of Tax Information, Appeals Process, Jurisdiction of Appellate Courts, Statutory Interpretation, Stay of Execution
Tax Law Administrative Law Judicial Review Exchange of Tax Information Appeals Process Jurisdiction of Appellate Courts Statutory Interpretation Stay of Execution

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Parties

Applicant

Applicant

Respondent

Respondent

Procedural Posture

Judicial Review / Application for Leave for Judicial Review Refused; Ancillary Applications Determined

Legal Issues

  1. 1 Does Regulation 14A of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 apply to refusals of leave for judicial review?
  2. 2 Is the only appeal from such a refusal to the Privy Council, not the Court of Appeal?
  3. 3 Does the Royal Court have power to stay the effect of its refusal of leave pending an application for leave to appeal to the Privy Council?

Ratio Decidendi

Regulation 14A applies to all decisions of the Royal Court on judicial review, including refusals of leave, and appeal lies only to the Privy Council. The Royal Court has inherent power to stay the effect of its refusal of leave pending an application for leave to appeal to the Privy Council to prevent the appeal right from being rendered nugatory.

Court Disposition

Application for leave for judicial review refused; stay granted on conditions.

Orders

  • No order as to costs by consent.
  • Stay granted: Respondent not to provide information to Belgian tax authorities pending Applicant's application for leave to appeal to the Privy Council, conditional on filing within 14 days of 24 May 2022.