Larsen v. Tax Comptroller [2015] 2 JLR 209 (27 November 2015)

Larsen v. Tax Comptroller [2015] 2 JLR 209 (27 November 2015)

The amendments to the 2008 Regulations, including the removal of the right of appeal and the introduction of a 14-day time limit for judicial review, are not ultra vires the 2004 Law as they are necessary or expedient for reducing delays in tax information exchange.

Citation
[2015] 2 JLR 209
Parties
Applicant: Larsen; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
27 November 2015
Procedural Posture
Judicial Review / Judgment
Outcome
application dismissed
Legal Topics
Exchange of Tax Information, Judicial Review, Ultra Vires, Statutory Interpretation
Tax Law Administrative Law Exchange of Tax Information Judicial Review Ultra Vires Statutory Interpretation

Case Brief

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Parties

Larsen

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Judgment

Legal Issues

  1. 1 Whether the 2008 Regulations, as amended, are ultra vires the 2004 Law
  2. 2 Whether removing the right of appeal and introducing a 14-day time limit for judicial review is lawful

Ratio Decidendi

The amendments to the 2008 Regulations, including the removal of the right of appeal and the introduction of a 14-day time limit for judicial review, are not ultra vires the 2004 Law as they are necessary or expedient for reducing delays in tax information exchange.

Court Disposition

application dismissed