Temple v. Tax Comptroller [2015] 1 JLR 203 (09 December 2014)

Temple v. Tax Comptroller [2015] 1 JLR 203 (09 December 2014)

Non-disclosure of information to the taxpayer regarding a criminal investigation is lawful and proportionate under the European Convention, and the Comptroller has discretion under the 2008 Regulations to prohibit such disclosure.

Citation
[2015] 1 JLR 203
Parties
Applicant: Temple; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
09 December 2014
Procedural Posture
Judicial Review / Judgment
Outcome
Application dismissed
Legal Topics
Exchange of Tax Information, Disclosure of Notice, Judicial Review, Proportionality Under ECHR
Tax Law Administrative Law Human Rights Law Exchange of Tax Information Disclosure of Notice Judicial Review Proportionality Under ECHR

Case Brief

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Parties

Temple

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Judgment

Legal Issues

  1. 1 Whether the Comptroller has discretion to prohibit disclosure of notice to taxpayer
  2. 2 Whether non-disclosure of information regarding a criminal investigation breaches European Convention rights
  3. 3 Whether judicial review under reg. 14 of the 2008 Regulations entitles suspects to access information about ongoing criminal investigations

Ratio Decidendi

Non-disclosure of information to the taxpayer regarding a criminal investigation is lawful and proportionate under the European Convention, and the Comptroller has discretion under the 2008 Regulations to prohibit such disclosure.

Court Disposition

Application dismissed