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Jersey Law Reports
You are here: BAILII >> Databases >> Jersey Law Reports >> Volaw v Tax Comptroller [2013] 2 JLR 499 (28 November 2013)
URL: http://www.bailii.org/je/cases/JLR/2013/JLR132499.html
Cite as: [2013] 2 JLR 499

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Volaw v Tax Comptroller 2013 (2) JLR 499 (28 November 2013)


Taxation-exchange of tax information-provision by other persons of information about taxpayer-principles to be applied when considering, under Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008, reg. 3(1), whether reasonable grounds for believing (a) taxpayer might fail, or might have failed, to comply with foreign tax law; and (b) failure led or likely to lead to serious prejudice to proper assessment or collection of tax-(i) Comptroller to consider all available information, and sources; (ii) information need not be verified by affidavit or take particular form; (iii) Comptroller may request clarification or further information; and (iv) Comptroller not required to determine disputes between requesting state and persons affected by request, but solely whether reg. 3 satisfied

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URL: http://www.bailii.org/je/cases/JLR/2013/JLR132499.html