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Jersey Case Law

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Tax law [2015] JRC 009

Pearce -v- Treasurer of the States

Pearce -v- Treasurer of the States [2015] JRC 009 (15 January 2015)

Leave to appeal was refused because GST liability on the lease rental had already been determined, leaving no arguable ground of appeal.

  • Goods and services tax (gst) liability
  • Summary judgment
  • Leave to appeal
  • Natural justice
  • European convention on human rights
  • Goods-and-services-tax
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Tax law [2013] JRC 206

Treasurer of the States -v- Pearce

Treasurer of the States -v- Pearce [2013] JRC 206 (22 October 2013)

The Royal Court held GST was payable on Central Market unit leases, struck out the defendant’s defence, and entered judgment for the Treasurer for £268.20.

  • Goods and services tax (gst) liability
  • Definition of business under gst law
  • Public property leasing
  • Summary judgment standards
  • Strike out of defence
  • Goods-and-services-tax
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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.