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Tax law [2022] JRC 165

Imperium Trustees (Jersey) Limited v Jersey Competent Authority

Imperium Trustees (Jersey) Limited v Jersey Competent Authority [2022] JRC 165 (10 August 2022)

The Royal Court held that Regulation 14A covers refusals of leave for judicial review and that any appeal lies only to the Privy Council. It also granted a conditional stay pending appeal.

  • Exchange of tax information
  • Appeals process
  • Jurisdiction of appellate courts
  • Statutory interpretation
  • Stay of execution
  • Judicial-review
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