Jersey Case Law

Representation of Novatrust Limited re Helford Trust (Royal Court : Hearing

Representation of Novatrust Limited re Helford Trust (Royal Court : Hearing (Civil) : MacRae : Trust) [2026] JRC 010 (9 January 2026)

The Royal Court of Jersey held that a trust clause barred the settlor from releasing his revocation power, rejected an Article 10A disclaimer argument, and approved a trust variation to address potential Swiss tax exposure.

• Variation-of-trusts
• Construction-of-trust-instruments
• Beneficiary-rights
• Tax-mitigation
• Powers-of-revocation

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AG v Asplet (Royal Court : Hearing

AG v Asplet (Royal Court : Hearing (Criminal) : Le Cocq) [2025] JRC 248 (6 October 2025)

The Royal Court of Jersey sentenced a chartered accountant for knowingly giving Revenue Jersey false GST information and ordered compensation to the affected client.

• Dishonesty-offences
• False-statements-to-tax-authorities
• Abuse-of-professional-trust
• Compensation-orders
• Tax-sentencing

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The Attorney General v John Asplet

The Royal Court sentenced a chartered accountant for knowingly giving Revenue Jersey false GST information and ordered compensation to the affected client.

• Knowingly-furnishing-false-or-misleading-information
• Gst-registration-threshold
• Dishonesty
• Compensation-order
• Professional-misconduct
• Gst

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Triton Administration (Jersy) Limited v Jersey Competent Authority (Royal Court : Hearing

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

The Royal Court upheld tax-information notices issued by the Jersey Competent Authority to Triton, holding the requested material was foreseeably relevant and the decision was not irrational or disproportionate.

• Exchange-of-information
• Judicial-review
• Tax-residence
• Double-taxation-agreements
• Proportionality
• Article-8-echr

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Triton Administration (Jersey) Limited v Jersey Competent Authority

Triton Administration (Jersey) Limited v Jersey Competent Authority [2024] JCA 280 (13 December 2024)

The Court of Appeal refused to extend a stay preventing transmission of tax information, holding that the Royal Court had not erred in permitting disclosure.

• Exchange-of-tax-information
• Judicial-review
• Article-6-echr-(right-of-access-to-court)
• Costs-protection-in-judicial-review
• Transmission-of-information-under-international-tax-agreements
• Interlocutory-relief

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Triton Administration (Jersey) Limited v Comptroller of Revenue

Triton Administration (Jersey) Limited v Comptroller of Revenue [2024] JRC 282 (10 December 2024)

Judicial review of Jersey tax-information notices dismissed. The court held the requested material was foreseeably relevant to a Swedish tax inquiry and was not disproportionate.

• Exchange-of-tax-information
• Double-taxation-agreement
• Judicial-review
• Foreseeable-relevance
• Article-8-echr
• Tax-information-exchange

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Buckley v Minister for Treasury and Resources and Ors

Buckley v Minister for Treasury and Resources and Ors [2024] JCA 288 (07 November 2024)

The Court of Appeal held that Jersey primary legislation is generally not amenable to judicial review, but allowed a limited Convention-rights challenge on retrospective tax application.

• Judicial-review-of-legislation
• Retrospective-taxation
• Legislative-process-in-jersey
• States-privilege
• Human-rights-(echr)-compatibility
• Discretion-in-tax-remission

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Imperium Trustees (Jersey) Ltd v JCA and JTC (Jersey) Ltd v JCA and Triton Administration (Jersey) Ltd v Comptroller of Revenue

Imperium Trustees (Jersey) Ltd v JCA and JTC (Jersey) Ltd v JCA and Triton Administration (Jersey) Ltd v Comptroller of Revenue [2024] JRC 219 (18 October 2024)

The Royal Court refused a general stay in three judicial review cases pending a Privy Council leave application, and set timetable directions for hearing the Article 6 and other grounds in 2025.

• Judicial-review
• Exchange-of-tax-information
• Costs-protection
• Article-6-echr
• Declaration-of-incompatibility
• Tax-information-exchange

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Comptroller of Revenue v Y

Comptroller of Revenue v Y [2024] JRC 216 (17 October 2024)

The Royal Court held that the Commissioners for Appeal had no power to reduce a late-payment surcharge unless a waiver gateway in Article 41I(2) was satisfied.

• Income-tax
• Late-payment-surcharge
• Statutory-interpretation
• Discretionary-waiver
• Appeals-procedure
• Tax-law

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G4S International Employment Services Limited v The Office of the Comptroller of Revenue

G4S International Employment Services Limited v The Office of the Comptroller of Revenue [2024] JRC 070 (28 March 2024)

The Royal Court held the judicial review application was in time, refused leave on technical notice defects, and granted leave only on the fishing expedition ground.

• Double-taxation-agreement
• Judicial-review
• Time-limits-for-judicial-review
• Exchange-of-tax-information
• Foreseeable-relevance
• Data-protection

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