Triton Administration (Jersy) Limited v Jersey Competent Authority (Royal Court : Hearing (Civil)) [2025] JRC 041 (11 February 2025)

The information requested in the Notices is foreseeably relevant to the administration of Swedish tax law regarding Mr Prahl, and thus constitutes 'tax information' under Jersey law; the JCA's decision was not irrational or disproportionate, and the application for judicial review is dismissed.

Source-derived case information.

Citation: [2025] JRC 041
Parties: Applicant: Triton Administration (Jersey) Limited; Respondent: Jersey Competent Authority
Jurisdiction: Jersey
Judgment Date: 11 February 2025
Procedural Posture: Judicial Review / Final Judgment
Outcome: application dismissed
Legal Topics: Exchange of Information, Judicial Review, Tax Residence, Double Taxation Agreements, Proportionality, Article 8 ECHR

Tax Law Administrative Law Human Rights Law Exchange of Information Judicial Review Tax Residence Double Taxation Agreements Proportionality +1 more

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Full judgment text Downloadable case file Legal principles 5 Authorities cited 16 Party arguments 2

Parties

Triton Administration (Jersey) Limited

Applicant

Jersey Competent Authority

Respondent

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

1 Whether the information requested in the Notices constitutes 'tax information' under Jersey law
2 Whether the decision to issue the Notices was irrational or unreasonable
3 Whether the Notices are disproportionate and breach Article 8 ECHR

Ratio Decidendi

Court Disposition

application dismissed

Orders

Judicial review application dismissed; leave to pursue Article 6 ECHR ground reserved for later hearing.

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