Jersey Law Reports

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You are here: BAILII >> Databases >> Jersey Law Reports >> Larsen v. Tax Comptroller [2015] 1 JLR 117 (05 January 2015)
URL: http://www.bailii.org/je/cases/JLR/2015/JLR151117.html
Cite as: [2015] 1 JLR 117

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Larsen v. Tax Comptroller 2015 (1) JLR 117 (05 January 2015)

Civil Procedure-costs-judicial review proceedings-putative respondent who attends hearing of ex parte application for leave to apply for judicial review generally not awarded costs-may be awarded costs if judge considers grounds for departing from general rule-Comptroller of Taxes awarded costs of appearing at oral hearing of unsuccessful ex parte application for leave to apply for judicial review of his decision to issue notice under Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, reg. 3(1)-good grounds to depart from general rule if inexcusable two-year delay and applicant aware Comptroller intended to appear at hearing and argue delay

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