Jersey Law Reports

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You are here: BAILII >> Databases >> Jersey Law Reports >> Temple v. Tax Comptroller [2015] 1 JLR 203 (09 December 2014)
URL: http://www.bailii.org/je/cases/JLR/2014/JLR151203.html
Cite as: [2015] 1 JLR 203

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Temple v. Tax Comptroller 2015 (1) JLR 203 (09 December 2014)

Taxation-exchange of tax information-provision by other persons of information about taxpayer-disclosure of notice-Comptroller has discretion to prohibit disclosure of notice to taxpayer-not obliged to accede to request by requesting state-might be reasonable to make more extensive enquiry in civil tax matter than criminal-non-disclosure to taxpayer of information as to criminal investigation is proportionate breach of European Convention rights, being intended to prevent or reduce crime or bring wrongdoer to justice-reference in Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, reg. 14 to judicial review not intended to give suspects access to current state of criminal investigation

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