Patel v JTC Trust Company Limited and Ors [2024] JRC 101 (25 April 2024)

Expert evidence on the Kenyan tax amnesty is necessary but must be narrowly confined to the existence, timing, conditions, and compliance requirements of the amnesty relevant to the case.

Citation: [2024] JRC 101
Parties: Plaintiff: Plaintiffs; Defendant: Second and Third Defendants
Jurisdiction: Jersey
Judgment Date: 25 April 2024
Procedural Posture: Civil / Interlocutory Application for Permission to Adduce Expert Evidence
Outcome: Application granted in part
Legal Topics: Expert Evidence, Foreign Law, Tax Amnesty

Civil Procedure Evidence Expert Evidence Foreign Law Tax Amnesty

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Party arguments 2

Parties

Plaintiffs

Plaintiff

Second and Third Defendants

Defendant

Procedural Posture

Civil / Interlocutory Application for Permission to Adduce Expert Evidence

Legal Issues

1 Whether expert evidence on Kenyan tax amnesty is necessary and admissible

Ratio Decidendi

Expert evidence on the Kenyan tax amnesty is necessary but must be narrowly confined to the existence, timing, conditions, and compliance requirements of the amnesty relevant to the case.

Court Disposition

Application granted in part

Orders

Parties to jointly identify and instruct a suitably qualified Kenyan tax or legal expert on the specified issues.
Parties to agree instructions to the expert within fourteen days of receipt of the judgment.