Volaw v Tax Comptroller [2013] 2 JLR 40 (16 May 2013)

Volaw v Tax Comptroller [2013] 2 JLR 40 (16 May 2013)

The Comptroller's role is limited to assessing whether Regulation 3 threshold conditions are met based on all available information, without verifying evidence by affidavit or resolving disputes between the requesting state and affected persons.

Citation
[2013] 2 JLR 40
Parties
Applicant: Volaw; Respondent: Tax Comptroller
Jurisdiction
Jersey
Judgment Date
16 May 2013
Procedural Posture
Judicial Review / Judgment
Outcome
application dismissed
Legal Topics
Exchange of Tax Information, Threshold Conditions Under Taxation (exchange of Information With Third Countries) (jersey) Regulations 2008
Tax Law Administrative Law Exchange of Tax Information Threshold Conditions Under Taxation (exchange of Information With Third Countries) (jersey) Regulations 2008

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Parties

Volaw

Applicant

Tax Comptroller

Respondent

Procedural Posture

Judicial Review / Judgment

Legal Issues

  1. 1 What principles govern the threshold conditions for provision of information under Regulation 3(1) of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008?

Ratio Decidendi

The Comptroller's role is limited to assessing whether Regulation 3 threshold conditions are met based on all available information, without verifying evidence by affidavit or resolving disputes between the requesting state and affected persons.

Court Disposition

application dismissed