Imperium Trustees (Jersey) Limited (Respondent) v Jersey Competent Authority and another (Appellants) (Jersey)

Hearing listed

Case summary
Appeal
Change log

Case summary

Case ID

JCPC/2024/0044

Jurisdiction

Jersey

Parties

Appellant(s)

(1) Jersey Competent Authority, (2) His Majesty's Attorney General

Respondent(s)

Imperium Trustees (Jersey) Limited

Issue

Is the International Co-operation (Protection from Liability) (Jersey) Law 2018 a disproportionate restriction on the right of access to the court and therefore incompatible with article 6(1) of the European Convention of Human Rights?

Facts

The Jersey Competent Authority is the public authority responsible for administering Jersey’s international and domestic obligations for the exchange of tax information. It received a request for assistance from the Competent Authority of Belgium which sought tax information about a trust whose trustee, Imperium Trustees (Jersey) Ltd, was regulated by the Jersey Financial Services Commission. The request was made under the Convention on Mutual Assistance in Tax Matters. Following Belgium’s request, the Jersey Competent Authority issued a notice to Imperium requiring them to produce documents and records to be provided to Belgium. Imperium sought permission to apply for judicial review of the issuing of the notice. The Royal Court of Jersey refused permission to bring the judicial review claim. However, on appeal, the Court of Appeal reversed this decision, granted Imperium permission to apply for judicial review and remitted the case the Royal Court for a substantive hearing. Imperium sought an order of costs in the cause against the Jersey Competent Authority. The Jersey Competent Authority resisted the making of a costs order on the basis that the International Co-operation (Protection from Liability) (Jersey) Law 2018 protects it from liability for costs in these circumstances. The Court of Appeal held that it was bound by the 2018 Law not to make a costs order, but made a declaration that the 2018 Law was incompatible with article 6(1) of the European Convention on Human Rights, which protects the right to a fair trial. The Jersey Competent Authority and His Majesty’s Attorney General for the Island of Jersey now appeal that decision to the Judicial Committee of the Privy Council.