Taylor Fladgate & Yeatman Limited -v- Comptroller for Taxes, acting as competent authority for Jersey [2014] JRC 064 (12 March 2014)

Taylor Fladgate & Yeatman Limited -v- Comptroller for Taxes, acting as competent authority for Jersey [2014] JRC 064 (12 March 2014)

The Comptroller fulfilled his duties under the Regulations by probing and evaluating the request from the Portuguese Competent Authority and was not required to conduct an independent investigation or mini-trial into the correctness of the material provided. The grounds advanced by Taylor Fladgate did not amount to a 'knock out blow' and there was no real prospect of success on any ground for judicial review.

Citation
[2014] JRC 064
Parties
Applicant: Taylor Fladgate; Respondent: Comptroller
Jurisdiction
Jersey
Judgment Date
12 March 2014
Procedural Posture
Application for Leave to Apply for Judicial Review / Leave to Apply for Judicial Review
Outcome
Leave to apply for judicial review refused
Legal Topics
Judicial Review, Exchange of Tax Information, Third Party Notice, Procedural Fairness
Administrative Law Tax Law Judicial Review Exchange of Tax Information Third Party Notice Procedural Fairness

Case Brief

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Parties

Taylor Fladgate

Applicant

Comptroller

Respondent

Procedural Posture

Application for Leave to Apply for Judicial Review / Leave to Apply for Judicial Review

Legal Issues

  1. 1 Whether the Comptroller acted illegally, irrationally, or unreasonably in issuing a third party notice under the Taxation (Exchange of Information with Third Countries)(Jersey) Regulations 2008
  2. 2 Whether the request from the Portuguese Competent Authority constituted a fishing expedition outside the scope of the TIEA and Regulations
  3. 3 Whether the Comptroller was under a duty to independently investigate the correctness of the material provided by the Portuguese Competent Authority

Ratio Decidendi

The Comptroller fulfilled his duties under the Regulations by probing and evaluating the request from the Portuguese Competent Authority and was not required to conduct an independent investigation or mini-trial into the correctness of the material provided. The grounds advanced by Taylor Fladgate did not amount to a 'knock out blow' and there was no real prospect of success on any ground for judicial review.

Court Disposition

Leave to apply for judicial review refused