Volaw v. Tax Comptroller [2015] 1 JLR_Note 5 (01 December 2014)

Volaw v. Tax Comptroller [2015] 1 JLR_Note 5 (01 December 2014)

The court held that the Tax Comptroller has the authority to require third parties to provide information about taxpayers for exchange of tax information, but such actions are subject to judicial review to ensure compliance with statutory limits.

Parties
Applicant: Volaw; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
01 December 2014
Procedural Posture
Judicial Review / Unspecified
Outcome
Application dismissed
Legal Topics
Exchange of Tax Information, Provision of Information by Third Parties, Judicial Review of Tax Authority Actions
Tax Law Administrative Law Exchange of Tax Information Provision of Information by Third Parties Judicial Review of Tax Authority Actions

Case Brief

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Parties

Volaw

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Unspecified

Legal Issues

  1. 1 Whether the Tax Comptroller can require third parties to provide information about a taxpayer for exchange of tax information purposes
  2. 2 Whether such requirement is subject to judicial review

Ratio Decidendi

The court held that the Tax Comptroller has the authority to require third parties to provide information about taxpayers for exchange of tax information, but such actions are subject to judicial review to ensure compliance with statutory limits.

Court Disposition

Application dismissed