Taylor Fladgate v Tax Comptroller [2014] 1 JLR 342 (12 March 2014)

Taylor Fladgate v Tax Comptroller [2014] 1 JLR 342 (12 March 2014)

There is no reasonable prospect of a successful argument that the Comptroller should have made further independent investigation before responding to the request; therefore, leave to seek judicial review is refused.

Citation
[2014] 1 JLR 342
Parties
Applicant: Taylor Fladgate; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
12 March 2014
Procedural Posture
Judicial Review / Application for Leave
Outcome
leave to seek judicial review refused
Legal Topics
Exchange of Tax Information, Judicial Review of Tax Authority Decisions
Tax Law Administrative Law Exchange of Tax Information Judicial Review of Tax Authority Decisions

Case Brief

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Parties

Taylor Fladgate

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Application for Leave

Legal Issues

  1. 1 Whether the Comptroller must independently investigate the correctness of material in a foreign authority's request before issuing a notice under the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, reg. 3(1)
  2. 2 Whether leave should be granted for judicial review of the Comptroller's decision to issue such a notice

Ratio Decidendi

There is no reasonable prospect of a successful argument that the Comptroller should have made further independent investigation before responding to the request; therefore, leave to seek judicial review is refused.

Court Disposition

leave to seek judicial review refused