Jersey Law Reports

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You are here: BAILII >> Databases >> Jersey Law Reports >> APEF v Tax Comptroller [2014] 1 JLR 100 (30 December 2013)
URL: http://www.bailii.org/je/cases/JLR/2013/JLR141100.html
Cite as: [2014] 1 JLR 100

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APEF v Tax Comptroller 2014 (1) JLR 100 (30 December 2013)

Taxation-exchange of tax information-provision by other persons of information about taxpayer-notices requiring provision of information about taxpayer set aside if appellant's evidence, filed after making appeal, shows request baseless-information concerning transfer of shares apparently for no value not "tax information" under Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, i.e. foreseeably relevant to administration and enforcement of requesting state's tax laws, if evidence that transfer in fact for full value and registered with requesting state authorities-request therefore set aside

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