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Jersey Case Law

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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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Administrative law [2006] JRC 065

Durant International Corp and Ors -v- AG 27-Apr-2006

Durant International Corp and Ors -v- AG 27-Apr-2006 [2006] JRC 065 (27 April 2006)

Leave to apply for judicial review was refused because the application disclosed no arguable case and no material fit to be investigated.

  • Judicial review
  • Leave to apply
  • Recusal
  • Presumption of regularity
  • Adequacy of reasons
  • Legitimate expectation
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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.