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