4 days ago
Jersey tax law does comply with human rights, court rules
A Jersey tax law does comply with human rights, a senior UK court has attorney general, the Jersey Competent Authority and the treasury minister lodged an appeal over a ruling made by the island's Court of Appeal about how authorities might share private tax information with other court had ruled the International Co-operation (Protection from Liability) (Jersey) Law 2018 is incompatible with human rights after Imperium Trustees (Jersey) Limited argued the information should be kept Tuesday, the London-based Judicial Committee of the Privy Council overturned the ruling made in 2024.
Provisions within the law place limits on the costs and damages that can be awarded against public authorities in Jersey when they have made decisions in good faith to fulfil a request from the authority of another country, the government its ruling, Jersey's Court of Appeal said provisions within the law infringed Article 6(1) of the European Convention on Human Rights (ECHR).The government said the ruling was the first declaration of incompatibility made by a Jersey the Judicial Committee said that, as the proceedings were a "tax matter", the main issue was the lawfulness of a notice to produce tax information rather than the confidentiality issues raised by its ruling, the Judicial Committee - which is the final court of appeal for the UK overseas territories and Crown dependencies - said it did not consider article 6(1) of the ECHR had been engaged.
