Volaw Trust -v- Comptroller of Taxes [2012] JRC 133 (06 July 2012)

Volaw Trust -v- Comptroller of Taxes [2012] JRC 133 (06 July 2012)

The balance of justice requires adjourning the appeal so both notices can be considered together, as the late filing of expert evidence by the Comptroller and the issuance of a second notice would otherwise prejudice the appellants' ability to prepare and risk two separate trials on related matters.

Citation
[2012] JRC 133
Parties
Appellant: Mr Larsen; Appellant: Volaw; Respondent: Comptroller
Jurisdiction
Jersey
Judgment Date
06 July 2012
Procedural Posture
Appeal / Application for Adjournment of Hearing
Outcome
adjournment granted
Legal Topics
Adjournment, Appeal Procedure, Disclosure Notices, Tax Law
Civil Procedure Adjournment Appeal Procedure Disclosure Notices Tax Law

Case Brief

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Parties

Mr Larsen

Appellant

Volaw

Appellant

Comptroller

Respondent

Procedural Posture

Appeal / Application for Adjournment of Hearing

Legal Issues

  1. 1 Whether the appeal hearing should be adjourned due to late filing of expert evidence by the Comptroller and the issuance of a second notice seeking additional documents.

Ratio Decidendi

The balance of justice requires adjourning the appeal so both notices can be considered together, as the late filing of expert evidence by the Comptroller and the issuance of a second notice would otherwise prejudice the appellants' ability to prepare and risk two separate trials on related matters.

Court Disposition

adjournment granted

Orders

  • The appeal hearing is adjourned; both notices of the Comptroller are to be considered together on appeal, to be heard in November if not before.