JTC (Jersey) Limited and Anor v Jersey Competent Authority [2023] JRC 119 (17 July 2023)

JTC (Jersey) Limited and Anor v Jersey Competent Authority [2023] JRC 119 (17 July 2023)

The JCA failed to exercise its own discretion and did not provide reasonable grounds for maintaining the prohibition; the prohibition was not justified given the civil and public nature of the underlying tax proceedings in Country A and the lack of clarity or detail about alleged damage to investigations; therefore, the prohibition must be lifted.

Citation
[2023] JRC 119
Parties
Applicant: JTC (Jersey) Limited; Applicant: JTC Trustee Limited; Respondent: Jersey Competent Authority (JCA)
Jurisdiction
Jersey
Judgment Date
17 July 2023
Procedural Posture
Application Under Regulation 3(7) of the Taxation (exchange of Information With Third Countries) (jersey) Regulations 2008 (as Amended) / Judgment on Application to Lift Prohibition
Outcome
Prohibition lifted
Legal Topics
Exchange of Tax Information, Prohibition on Disclosure, Judicial Review, Trustee Duties, International Cooperation in Tax Matters
Tax Law Trust Law Administrative Law Exchange of Tax Information Prohibition on Disclosure Judicial Review Trustee Duties International Cooperation in Tax Matters

Case Brief

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Parties

JTC (Jersey) Limited

Applicant

JTC Trustee Limited

Applicant

Jersey Competent Authority (JCA)

Respondent

Procedural Posture

Application Under Regulation 3(7) of the Taxation (exchange of Information With Third Countries) (jersey) Regulations 2008 (as Amended) / Judgment on Application to Lift Prohibition

Legal Issues

  1. 1 Whether the prohibition on informing beneficiaries (B and C) about the 2023 Notice should be lifted under Regulation 3(7)
  2. 2 Whether the Jersey Competent Authority exercised its discretion lawfully in maintaining the prohibition
  3. 3 Whether the prohibition was workable and justified in the circumstances

Ratio Decidendi

The JCA failed to exercise its own discretion and did not provide reasonable grounds for maintaining the prohibition; the prohibition was not justified given the civil and public nature of the underlying tax proceedings in Country A and the lack of clarity or detail about alleged damage to investigations; therefore, the prohibition must be lifted.

Court Disposition

Prohibition lifted

Orders

  • The prohibition on informing B and C about the 2023 Notice is lifted.