Volaw v Tax Comptroller [2013] 2 JLR 499 (28 November 2013)

Volaw v Tax Comptroller [2013] 2 JLR 499 (28 November 2013)

The Comptroller's duty is to determine, based on all available information, whether the requirements of reg. 3(1) are met, without needing to resolve disputes between the requesting state and affected persons or require information in a particular form.

Citation
[2013] 2 JLR 499
Parties
Applicant: Volaw; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
28 November 2013
Procedural Posture
Judicial Review / Judgment
Outcome
Application dismissed
Legal Topics
Exchange of Tax Information, Tax Compliance, International Cooperation
Tax Law International Law Exchange of Tax Information Tax Compliance International Cooperation

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Parties

Volaw

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Judgment

Legal Issues

  1. 1 What principles apply under the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, reg. 3(1), when determining if there are reasonable grounds to believe a taxpayer might have failed to comply with foreign tax law and if such failure led or is likely to lead to serious prejudice to the proper assessment or collection of tax?

Ratio Decidendi

The Comptroller's duty is to determine, based on all available information, whether the requirements of reg. 3(1) are met, without needing to resolve disputes between the requesting state and affected persons or require information in a particular form.

Court Disposition

Application dismissed