In re Larsen [2015] 1 JLR 19 (25 November 2014)

In re Larsen [2015] 1 JLR 19 (25 November 2014)

An interim stay of enforcement of the regulation was not justified as the applicant's case was not strong enough and the prejudice was not minimal.

Citation
[2015] 1 JLR 19
Parties
Applicant: Larsen
Jurisdiction
Jersey
Judgment Date
25 November 2014
Procedural Posture
Judicial Review / Interim Application
Outcome
interim stay refused
Legal Topics
Judicial Review, Interim Stay, Validity of Law, Tax Information Exchange
Administrative Law Judicial Review Interim Stay Validity of Law Tax Information Exchange

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Parties

Larsen

Applicant

Procedural Posture

Judicial Review / Interim Application

Legal Issues

  1. 1 Whether the court should grant an interim stay of enforcement of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, reg. 14(3) pending judicial review

Ratio Decidendi

An interim stay of enforcement of the regulation was not justified as the applicant's case was not strong enough and the prejudice was not minimal.

Court Disposition

interim stay refused

Orders

  • No stay of enforcement of Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, reg. 14(3)