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Jersey Case Law

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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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Criminal law [2020] JCA 165

Templeton-Brown v AG

Templeton-Brown v AG [2020] JCA 165 (20 August 2020)

The Court of Appeal considered a confiscation order for cannabis found in the appellant’s garage, addressing postponed hearing time limits, benefit from criminal conduct, and tax deductions.

  • Confiscation orders
  • Drug offences
  • Postponement of proceedings
  • Interpretation of statutory time limits
  • Benefit from criminal conduct
  • Confiscation-orders
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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.