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Jersey decisions
Decisions matching the current search
Comptroller of Revenue v Y [2024] JRC 216 (17 October 2024)
The Royal Court held that the Commissioners for Appeal had no power to reduce a late-payment surcharge unless a waiver gateway in Article 41I(2) was satisfied.
AG v Da Silva [2010] JRC 216 (26 November 2010)
The court fined a defendant for failing to file tax returns for 2005-2008, but reduced the penalty because tax had been paid through ITIS and there was no community prejudice.
Fulton v Income Tax Comptroller [2008] JLR_Note 42 (23 October 2008)
Tax appeal on whether the applicant was entitled to income tax deductions or allowances for children under Jersey income tax legislation.
La Rigondaine Holdings Ltd. v Income Tax Comptroller [1978] JLR 151 (17 August 1978)
A Jersey tax appeal on whether land bought by a developer qualified for an investment deduction. The court held the true purpose of acquisition controlled, not the contract wording.
Romeril v Comptroller of Income Tax [1967] JJ 817 (04 December 1967)
The court held that property acquired for resale forms part of profit-making stock, and profit on disposal or withdrawal of that stock is taxable as trading profit.
Income Tax Comptroller v Romeril [1966] JJ 711 (23 December 1966)
The case held that property bought for resale forms part of profit-making stock, so profit on disposal or withdrawal from stock is taxable.
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