Volaw v Tax Comptroller [2013] 2 JLR 203 (29 July 2013)

Appellants to pay 90% of the Comptroller's costs of their unsuccessful appeal, including costs incurred in appeals against earlier, withdrawn notices that would have been incurred in any event.

Citation: [2013] 2 JLR 203
Parties: Appellant: Volaw; Respondent: Tax Comptroller
Jurisdiction: Jersey
Judgment Date: 29 July 2013
Procedural Posture: Appeal / Costs Order After Appeal
Outcome: appellants to pay 90% of respondent's costs
Legal Topics: Exchange of Tax Information, Costs in Appeals

Tax Law Administrative Law Exchange of Tax Information Costs in Appeals

Case Brief

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Parties

Volaw

Appellant

Tax Comptroller

Respondent

Procedural Posture

Appeal / Costs Order After Appeal

Legal Issues

1 Whether appellants should pay costs where successive notices to provide tax information were issued, resulting in avoidable duplication of costs

Ratio Decidendi

Appellants to pay 90% of the Comptroller's costs of their unsuccessful appeal, including costs incurred in appeals against earlier, withdrawn notices that would have been incurred in any event.

Court Disposition

appellants to pay 90% of respondent's costs

Orders

Appellants to pay 90% of Comptroller's costs of the unsuccessful appeal, including costs incurred in appeals against earlier, withdrawn notices that would have been incurred in any event