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Jersey decisions
Decisions matching the current search
Imperium Trustees (Jersey) Limited v Jersey Competent Authority [2024] JRC 048 (28 February 2024)
The Royal Court granted leave to amend judicial review grounds and to add a Convention-based challenge, finding the new argument about costs and access to court arguable.
JTC (Jersey) Limited and Anor v Jersey Competent Authority [2024] JRC 016 (19 January 2024)
The Royal Court granted leave for judicial review, including a disputed Convention timing point about whether the request related to a pre-Convention tax year.
X v Comptroller of Revenue [2022] JRC 290 (21 December 2022)
The court refused leave for judicial review on procedural unfairness and irrationality, but allowed a challenge that the tax notice may be too broadly drawn.
Prahl and Triton Administration (Jersey) Limited v Jersey Competent Authority [2021] JRC 184 (06 July 2021)
The Jersey Royal Court granted leave for judicial review over notices issued for tax information exchange, finding the applicants’ challenge arguable and potentially successful.
Stephan v Comptroller of Taxes 15-Mar-2021 [2021] JRC 075 (15 March 2021)
The Royal Court refused to set aside leave for judicial review over Jersey tax information notices, finding the taxpayer’s grounds arguable and not plainly hopeless.
Larsen and Volaw [2015] JRC 104 (14 May 2015)
The Royal Court refused to order further disclosure in judicial review challenges to tax information exchange notices, holding the duty of candour was satisfied.
Larsen v. Tax Comptroller [2015] 1 JLR 117 (05 January 2015)
On an ex parte judicial review leave application, the court awarded costs to the Tax Comptroller, departing from the usual rule because of inexcusable delay and notice of attendance.
In re Larsen [2015] 1 JLR 19 (25 November 2014)
On judicial review, the court refused an interim stay of a Jersey tax-information disclosure regulation, finding the challenge insufficiently strong and the prejudice not minimal.
Larsen Oil and Gas Drilling Limited and Independant Oil Fields Rentals IOR Limited and North East Oil Limited -v- Comptroller of Taxes [2014] JRC 143 (15 July 2014)
The Royal Court refused leave for judicial review of a tax information notice, holding the application was brought far too late and raised no new arguable point.
APEF Management Company 5 Ltd -v- Comptroller of Taxes [2013] JRC 205A (21 October 2013)
The Royal Court set an expedited timetable for APEF’s tax appeal, balancing public-interest urgency with the need for a fair opportunity to prepare and argue the case.
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