Tax Comptroller v. Atherley [2015] 1 JLR 455 (27 May 2015)
- Citation
- [2015] 1 JLR 455
- Status
- Judgment
- Jurisdiction
- Jersey
- Posture
- Tax Appeal / Judgment
More details
- Posture
- Tax Appeal / Judgment
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
Credit for overseas tax is to be given at the stage when liability is assessed under art. 22(1), not after the application of marginal relief under art. 92C.
Court disposition
appeal allowed
Orders
- Credit for overseas tax to be given before marginal relief under art. 92C
02
Material facts
Parties
Tax Comptroller
ApplicantAtherley
Respondent03
Procedural history
Posture
Tax Appeal / Judgment
04
Questions and positions
Legal issues
Whether credit for overseas tax under Income Tax (Jersey) Law 1961, art. 112 is to be given before or after marginal relief under art. 92C
Party arguments
- Applicant
- Credit for overseas tax should be given when liability is assessed under art. 22(1), before any marginal relief under art. 92C is applied.
- Respondent
- Credit for overseas tax should be given after marginal relief under art. 92C is applied.
05
Court’s reasoning
Legal principles
- 01
Income Tax (Jersey) Law 1961, arts. 112, 22(1), 92C
Credit for overseas tax under art. 112 is to be given when liability is assessed under art. 22(1), not after marginal relief under art. 92C.
06
Ratio, limits and disposition
Ratio decidendi
Credit for overseas tax is to be given at the stage when liability is assessed under art. 22(1), not after the application of marginal relief under art. 92C.
Court disposition
appeal allowed
- Credit for overseas tax to be given before marginal relief under art. 92C
Source and reliance status
Official court record
This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.
Judgment reading view
Judgment text
The complete available source text.
Court record
Judgment
[ Home ] [ Databases ] [ World Law ] [ Multidatabase Search ] [ Help ] [ Feedback ] [
DONATE ] Jersey Law Reports You are here:
BAILII >> Databases >> Jersey Law Reports >> Tax Comptroller v. Atherley [2015] 1 JLR 455 (27 May 2015) URL: https://www.bailii.org/je/cases/JLR/2015/JLR151455.html Cite as: [2015] 1 JLR 455 [ New search ] [ Help ] Tax Comptroller v. Atherley 2015 (1) JLR 455 (27 May 2015) Income Tax-deductions and allowances-double taxation credit-credit under Income Tax (Jersey) Law 1961, art. 112 for tax payable overseas in respect of overseas income against tax payable in Jersey-credit given when liability assessed under art. 22(1), not after any subsequent marginal relief under art. 92C (i.e. tax not to exceed 27% of amount by which total income exceeds relevant threshold under art. 92A) The document you wish to view is available to registered users or can be purchased as a PDF. To purchase this document in PDF format or alternatively to Register to purchase membership go to the Jersey Law website via this link: 2015 (1) JLR 455 BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/je/cases/JLR/2015/JLR151455.html
Case-aware research
Ask AI about this case
The judgment and available research above are public. New questions open in a separate private conversation grounded in this case.