JTC (Jersey) Limited and Anor v Jersey Competent Authority
JTC (Jersey) Limited and Anor v Jersey Competent Authority [2024] JRC 016 (19 January 2024)
The Royal Court granted leave for judicial review, including a disputed Convention timing point about whether the request related to a pre-Convention tax year.
- Judicial review
- Tax information exchange
- Proportionality
- Convention on mutual administrative assistance in tax matters
- Article 8 echr
- Judicial-review