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