Jersey Judgment

Larsen v. Tax Comptroller [2016] 2 JLR 198 (15 August 2016)

Tax Law Administrative Law Exchange of Tax Information Appeals Procedure

Citation: [2016] 2 JLR 198
Status: Judgment
Jurisdiction: Jersey
Posture: Judicial Review / Appeal Determination

More details

Posture: Judicial Review / Appeal Determination

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Professional case brief

Research organized from the available case record

Source document

Holding and result

Regulation 14A provides exclusive appeal route to Privy Council, precluding appeal to Court of Appeal.

Court disposition

Appeal to Court of Appeal not permitted; appeal lies only to Privy Council with leave and within 14 days.

Orders

No appeal to Court of Appeal allowed

Material facts

Parties

Larsen

Applicant

Tax Comptroller

Respondent

Procedural history

Posture

Judicial Review / Appeal Determination

Questions and positions

Legal issues

Whether an appeal lies to the Court of Appeal or Privy Council under the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, as amended, reg. 14A

Party arguments

Applicant: Applicant sought to appeal the Royal Court's decision on judicial review regarding exchange of tax information.
Respondent: Respondent contended that appeal rights are governed strictly by reg. 14A, which limits appeals to the Privy Council with leave and within 14 days.

Court’s reasoning

Legal principles

01
Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, as amended, reg. 14A

Appeal from Royal Court's judicial review decision under reg. 14A is only to Privy Council, not Court of Appeal, and must be made within 14 days with leave.

Ratio, limits and disposition

Ratio decidendi

Regulation 14A provides exclusive appeal route to Privy Council, precluding appeal to Court of Appeal.

Court disposition

Appeal to Court of Appeal not permitted; appeal lies only to Privy Council with leave and within 14 days.

No appeal to Court of Appeal allowed

Source and reliance status

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Judgment text

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Source document

Court record

Judgment

[2016] 2 JLR 198

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BAILII >> Databases >> Jersey Law Reports >> Larsen v. Tax Comptroller [2016] 2 JLR 198 (15 August 2016) URL: https://www.bailii.org/je/cases/JLR/2016/JLR162198.html Cite as: [2016] 2 JLR 198 [ New search ] [ Help ] Larsen v. Tax Comptroller 2016 (2) JLR 198 (15 August 2016) Taxation-exchange of tax information-appeals-Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, as amended, reg. 14A provides for appeal to Privy Council, within 14 days and with leave, against decision of Royal Court on judicial review-no appeal to Court of Appeal The document you wish to view is available to registered users or can be purchased as a PDF. To purchase this document in PDF format or alternatively to Register to purchase membership go to the Jersey Law website via this link: 2016 (2) JLR 198 BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/je/cases/JLR/2016/JLR162198.html

Authorities

Authorities used by the court

Cases, legislation, regulations, and constitutional provisions identified in the available record.

Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, as amended, reg. 14A

Legislation

Legislation referenced in the available case record.

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