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Jersey Law Reports
You are here: BAILII >> Databases >> Jersey Law Reports >> Taylor Fladgate v Tax Comptroller [2014] 1 JLR 342 (12 March 2014)
URL: http://www.bailii.org/je/cases/JLR/2014/JLR141342.html
Cite as: [2014] 1 JLR 342

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Taylor Fladgate v Tax Comptroller 2014 (1) JLR 342 (12 March 2014)


Taxation-exchange of tax information-provision by other persons of information about taxpayer-threshold conditions-duties of Comptroller-when considering whether to issue notice under Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, reg. 3(1), Comptroller not to challenge correctness of material in foreign authority's request but may require clarification-not to hold mini-trial-no leave to seek judicial review of decision to issue notice if no reasonable prospect of successful argument that Comptroller should have made further independent investigation before responding to request

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URL: http://www.bailii.org/je/cases/JLR/2014/JLR141342.html