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Triton v Jersey Competent Authority [11-Feb-2025] - Judicial review - reasons for dismissing the application

17/03/2025

Triton Administration (Jersy) Limited v Jersey Competent Authority - 11-Feb-2025 -  

  • The judgment concerns an application by Triton Administration (Jersey) Limited (“Triton”) for judicial review of the decision of the Jersey Competent Authority (“JCA”) to issue two notices (“the Notices”) under the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (“the 2008 Regulations”) as applied by the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014 (“the 2014 Regulations”) requiring certain documents and information to be produced by Triton. 

POSTSCRIPT

  • Sir Michael Birt, Commissioner the presiding judge added a postscript to the judgement that included the following statements (58,63&67):-
    • In the 2022 Judgment, I emphasised at [117]-[118] the need for the JCA to be more forthcoming concerning the level of information which it provides in judicial review cases.  
    • I emphasised that, if it does not explain its decision fully and clearly, there is a risk that decisions will go against it which will not be in the interests of Jersey’s desire to assist in the fight against tax evasion.
    • I have to say that, in the present case, the JCA has shown some reluctance to give the appropriate level of information. As set out at para 37 above, the evidence of the JCA did not really get to grips with Triton’s point concerning the Addison accounts and the information sought about Bolero.
    • I can only once again encourage the JCA, both in its own interest and in the public interest, to be more forthcoming in the evidence which it provides when applications for judicial review in respect of notices are made.

REASONS FOR DISMISSING THE APPLICATION

  • Leave to apply for judicial review was granted on 14 March 2024.
  • At the conclusion of the hearing on 10 December 2024, Sir Michael Birt, Commissioner the presiding judge dismissed the application for judicial review in relation to the grounds argued at the hearing and gave a short ex tempore judgment to that effect (Triton Administration (Jersey) Limited v Comptroller of Revenue [2024] JRC 282). 
  • On 13 December there was an application by the Applicant for an extension of a stay ordered by Commissioner Sir Michael Birt on 10 December 2024, to expire at midday on Friday 13 December 2024 in respect of an order (the “Transmission Order”) made under Regulation 14(3)(b)(iii) of the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (“the Regulations”). 
  • On 11 February 2025 What follows constitutes the more detailed reasons from the hearing on 10 December 2024,  which the presiding judge indicated at the time he would give in due course.
JERSEY

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As well as owning and publishing Comsure's copyrighted works, Comsure wishes to use the copyright-protected works of others. To do so, Comsure is applying for exemptions in the UK copyright law. There are certain very specific situations where Comsure is permitted to do so without seeking permission from the owner. These exemptions are in the copyright sections of the Copyright, Designs and Patents Act 1988 (as amended)[www.gov.UK/government/publications/copyright-acts-and-related-laws]. Many situations allow for Comsure to apply for exemptions. These include 1] Non-commercial research and private study, 2] Criticism, review and reporting of current events, 3] the copying of works in any medium as long as the use is to illustrate a point. 4] no posting is for commercial purposes [payment]. (for a full list of exemptions, please read here www.gov.uk/guidance/exceptions-to-copyright]. Concerning the exceptions, Comsure will acknowledge the work of the source author by providing a link to the source material. Comsure claims no ownership of non-Comsure content. The non-Comsure articles posted on the Comsure website are deemed important, relevant, and newsworthy to a Comsure audience (e.g. regulated financial services and professional firms [DNFSBs]). Comsure does not wish to take any credit for the publication, and the publication can be read in full in its original form if you click the articles link that always accompanies the news item. Also, Comsure does not seek any payment for highlighting these important articles. If you want any article removed, Comsure will automatically do so on a reasonable request if you email info@comsuregroup.com.  

news disclaimer -

As well as owning and publishing Comsure's copyrighted works, Comsure wishes to use the copyright-protected works of others. To do so, Comsure is applying for exemptions in the UK copyright law. There are certain very specific situations where Comsure is permitted to do so without seeking permission from the owner. These exemptions are in the copyright sections of the Copyright, Designs and Patents Act 1988 (as amended)[www.gov.UK/government/publications/copyright-acts-and-related-laws]. Many situations allow for Comsure to apply for exemptions. These include 1] Non-commercial research and private study, 2] Criticism, review and reporting of current events, 3] the copying of works in any medium as long as the use is to illustrate a point. 4] no posting is for commercial purposes [payment]. (for a full list of exemptions, please read here www.gov.uk/guidance/exceptions-to-copyright]. Concerning the exceptions, Comsure will acknowledge the work of the source author by providing a link to the source material. Comsure claims no ownership of non-Comsure content. The non-Comsure articles posted on the Comsure website are deemed important, relevant, and newsworthy to a Comsure audience (e.g. regulated financial services and professional firms [DNFSBs]). Comsure does not wish to take any credit for the publication, and the publication can be read in full in its original form if you click the articles link that always accompanies the news item. Also, Comsure does not seek any payment for highlighting these important articles. If you want any article removed, Comsure will automatically do so on a reasonable request if you email info@comsuregroup.com.