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Jersey Case Law

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Tax law [2024] JRC 070

G4S International Employment Services Limited v The Office of the Comptroller of Revenue

G4S International Employment Services Limited v The Office of the Comptroller of Revenue [2024] JRC 070 (28 March 2024)

The Royal Court held the judicial review application was in time, refused leave on technical notice defects, and granted leave only on the fishing expedition ground.

  • Double taxation agreement
  • Judicial review
  • Time limits for judicial review
  • Exchange of tax information
  • Foreseeable relevance
  • Data protection
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Tax law [2015] JRC 244

Larsen and Volaw -v- Comptroller of Taxes and States of Jersey

Larsen and Volaw -v- Comptroller of Taxes and States of Jersey [2015] JRC 244 (27 November 2015)

The Royal Court of Jersey upheld tax information notices issued under amended regulations, rejecting ultra vires, natural justice, self-incrimination, and data protection challenges.

  • Exchange of tax information
  • Judicial review
  • Ultra vires challenge
  • Human rights compliance
  • Data protection
  • Privilege against self-incrimination
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Tax law [2014] JRC 143

Larsen Oil and Gas Drilling Limited and Independant Oil Fields Rentals IOR Limited and North East Oil Limited -v- Comptroller of Taxes

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.

  • Judicial review
  • Tax information exchange
  • Right of appeal
  • Data protection
  • Discrimination
  • Delay in proceedings
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Contract law [2012] JCA 140

Kells -v- Cashback Limited

Kells -v- Cashback Limited [2012] JCA 140 (23 July 2012)

The Court of Appeal dismissed an appeal challenging a debt assignment, holding that the debtor had no right to consent or prior notice and no data protection defence.

  • Assignment of debt
  • Notice requirements
  • Consent to assignment
  • Data protection
  • Pending list procedure
  • Assignment-of-debt
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Tort law [2012] JRC 138B

Syvret -v- AG

Syvret -v- AG [2012] JRC 138B (16 July 2012)

The Court refused a recusal application and struck out Mr Syvret’s claim against the Attorney General as plainly without merit, holding the police were responsible for the relevant actions.

  • Misfeasance in public office
  • False imprisonment
  • Fraudulent concealment
  • Conflict of interest
  • Police powers
  • Prosecutorial independence
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Administrative law [2011] JCA 146

Syvret v AG and Connetable of Grouville

Syvret v AG and Connetable of Grouville [2011] JCA 146 (28 July 2011)

The Court of Appeal refused leave to appeal against refusal of judicial review and refused adjournment applications, holding the challenge was out of time and should be raised in criminal proceedings.

  • Judicial review
  • Abuse of process
  • Disclosure
  • Delay
  • Standing
  • Adjournment
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Civil procedure [2005] JCA 157

Cole -v- States of Jersey Police

Cole -v- States of Jersey Police [2005] JCA 157 (09 November 2005)

The Court of Appeal granted leave to appeal and allowed the appeal in part, holding that the Royal Court had misdirected itself in striking out a proposed breach of confidence claim.

  • Breach of confidence
  • Misuse of private information
  • Data protection
  • Human rights
  • Leave to appeal
  • Amendment of pleadings
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Privacy law [2004] JRC 209

Cole v States of Jersey Postal Admin and Ors

Cole v States of Jersey Postal Admin and Ors [2004] JRC 209 (29 November 2004)

The Jersey Royal Court struck out Mr Cole’s amended claim, finding the remaining privacy-based allegation too tenuous and refusing leave to appeal.

  • Breach of confidence
  • Misuse of private information
  • Negligence
  • Data protection
  • Human rights (articles 8 and 10)
  • Ultra vires
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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.