Haskell v. Tax Comptroller [2017] 1 JLR 230 (14 June 2017)

If leave to apply for judicial review is granted, the Tax Comptroller must provide the court with all relevant facts and reasoning underlying the decision to issue a notice; letters of request are generally not disclosable, but disclosure may be ordered in appropriate circumstances.

Citation: [2017] 1 JLR 230
Parties: Applicant: Haskell; Respondent: Tax Comptroller
Jurisdiction: Jersey
Judgment Date: 14 June 2017
Procedural Posture: Judicial Review / Leave Granted to Apply for Judicial Review
Outcome: Leave to apply for judicial review granted; duty of candour imposed on Comptroller.
Legal Topics: Exchange of Tax Information, Duty of Candour, Disclosure of Letters of Request

Taxation Administrative Law Exchange of Tax Information Duty of Candour Disclosure of Letters of Request

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Parties

Haskell

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Leave Granted to Apply for Judicial Review

Legal Issues

1 Whether the Tax Comptroller has a duty of candour to disclose all relevant facts and reasoning underlying the decision to issue a notice
2 Whether letters of request are disclosable in judicial review proceedings

Ratio Decidendi

Court Disposition

Leave to apply for judicial review granted; duty of candour imposed on Comptroller.

Orders

Comptroller must provide all relevant facts and reasoning to the court
Letters of request not disclosable by default, but may be ordered in proper case