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

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

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

Citation
[2016] 2 JLR 198
Parties
Applicant: Larsen; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
15 August 2016
Procedural Posture
Judicial Review / Appeal Determination
Outcome
Appeal to Court of Appeal not permitted; appeal lies only to Privy Council with leave and within 14 days.
Legal Topics
Exchange of Tax Information, Appeals Procedure
Tax Law Administrative Law Exchange of Tax Information Appeals Procedure

Case Brief

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Parties

Larsen

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Appeal Determination

Legal Issues

  1. 1 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

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.

Orders

  • No appeal to Court of Appeal allowed