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Jersey Case Law

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Tax law [2024] JCA 280

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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Tax law [2024] JRC 282

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
  • Judicial-review
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Public law [2024] JRC 219

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
  • Judicial-review
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Tax law [2024] JRC 070

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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Tax law [2023] JRC 119

JTC (Jersey) Limited and Anor v Jersey Competent Authority

JTC (Jersey) Limited and Anor v Jersey Competent Authority [2023] JRC 119 (17 July 2023)

The Royal Court lifted a prohibition preventing a Jersey trustee and related company from telling beneficiaries about an exchange-of-information notice.

  • Exchange of tax information
  • Prohibition on disclosure
  • Judicial review
  • Trustee duties
  • International cooperation in tax matters
  • Exchange-of-information
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Tax law [2023] JCA 057

Imperium Trustees (Jersey) Limited v Jersey Competent Authority

Imperium Trustees (Jersey) Limited v Jersey Competent Authority [2023] JCA 057 (01 June 2023)

The Court of Appeal granted leave to appeal and leave for judicial review over a tax information notice, focusing on whether requested material was foreseeably relevant.

  • Exchange of tax information
  • Judicial review
  • Foreseeable relevance
  • Implementation of international treaties
  • Tax-information-exchange
  • Judicial-review
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Tax law [2023] JRC 023

Triton Administration (Jersey) Limited v The Office of the Comptroller of Revenue

Triton Administration (Jersey) Limited v The Office of the Comptroller of Revenue [2023] JRC 023 (10 February 2023)

The Royal Court granted leave for judicial review only on the width of a tax-information notice, finding a realistic prospect of success on foreseeable relevance.

  • Exchange of tax information
  • Judicial review leave
  • Foreseeable relevance
  • International cooperation in tax matters
  • Tax-information-exchange
  • Judicial-review-leave
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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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Tax law [2021] JRC 177

Bharti Global Ltd and Ors v Jersey Competent Authority

Bharti Global Ltd and Ors v Jersey Competent Authority [2021] JRC 177 (25 June 2021)

The Jersey Royal Court held that a 14-day review limit in tax-information regulations did not apply to non-recipient applicants with standing.

  • Judicial review time limits
  • Exchange of tax information
  • Standing in judicial review
  • Interpretation of statutory time limits
  • Judicial-review
  • Tax-information-exchange
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Administrative law [2017] JRC 088

Haskell v Comptroller of Taxes

Haskell v Comptroller of Taxes [2017] JRC 088 (14 June 2017)

The Royal Court refused a stay in a tax information exchange judicial review, but required the Comptroller to provide fuller disclosure on residence, entity links, and bank-related grounds.

  • Judicial review
  • Exchange of tax information
  • Duty of candour
  • Disclosure
  • Presumption of regularity
  • Tax information exchange agreements (tiea)
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About this LexChat collection

Jersey decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.