Larsen v. Tax Comptroller [2015] 1 JLR 117 (05 January 2015)

Larsen v. Tax Comptroller [2015] 1 JLR 117 (05 January 2015)

Good grounds existed to depart from the general rule and award costs to the Comptroller due to the applicant's inexcusable two-year delay and prior knowledge that the Comptroller would appear and argue delay.

Citation
[2015] 1 JLR 117
Parties
Applicant: Larsen; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
05 January 2015
Procedural Posture
Judicial Review / Ex Parte Application for Leave
Outcome
Costs awarded to respondent
Legal Topics
Costs in Judicial Review, Delay in Application, Tax Information Exchange
Civil Procedure Tax Law Costs in Judicial Review Delay in Application Tax Information Exchange

Case Brief

Summary, issues, holding and outcome

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Parties

Larsen

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Ex Parte Application for Leave

Legal Issues

  1. 1 Whether costs should be awarded to a putative respondent attending an ex parte leave hearing in judicial review proceedings
  2. 2 Whether delay by the applicant justifies departure from the general rule on costs

Ratio Decidendi

Good grounds existed to depart from the general rule and award costs to the Comptroller due to the applicant's inexcusable two-year delay and prior knowledge that the Comptroller would appear and argue delay.

Court Disposition

Costs awarded to respondent

Orders

  • Applicant to pay costs of respondent's appearance at oral hearing of ex parte application for leave