Jersey: Taxation (Exchange Of Information With Third Countries) (Amendment No.7) (Jersey) Regulations 2008

Last Updated: 29 November 2013
Article by John Kelleher and Louise Woolrich

On 6 November 2013, the Taxation (Exchange of Information with Third Countries) (Amendment No. 7) (Jersey) Regulations 2008 came into force ("Amendment No. 7"). Amendment No. 7 amends the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (the "Principal Regulations") in a number of respects. The Principal Regulations provide in Jersey domestic law a procedure for obtaining information if a request is received from a third country under a tax information exchange agreement (a "TIEA").


It was noted in the accompanying report to Amendment No. 7 that the Principal Regulations had a number of shortcomings that needed to be addressed in order to meet the international standards for exchange of tax information.

Amendment No. 7 is intended to provide Jersey's Treaty Partners with a clear indication of Jersey's commitment to the effective implementation of the international standard of tax information exchange in line with the practice of other jurisdictions.


Right of appeal (Regulation 14 )

The key purpose of Amendment No. 7 is to limit the statutory scope of an appeal to the Royal Court against a decision of the Comptroller of Taxes (the "Comptroller") to issue a notice under the Principal Regulations to an application for judicial review. This narrows the grounds upon which a decision of the Comptroller may be set-aside.

The Principal Regulations previously conferred a relatively unrestricted right of appeal on a taxpayer and a third party in respect of a decision of the Comptroller to issue a notice.

In Volaw Trust & Corporate Services Limited and Mr Berge Gerdt Larsen v the Comptroller of Taxes [2013] JRC 195, the Royal Court proceeded on the basis that the right of appeal previously provided for in the Principal Regulations involved "a hearing de novo; that it is not therefore for the appellants to show that the Comptroller erred on one or other of the more limited grounds that would be available in a judicial review but, rather, that it is for the Court – standing, in effect, in the shoes of the Comptroller – to consider the matter afresh".

Additionally, the time period within which a taxpayer or a third party must appeal has been reduced from 21 to 14 days following receipt of a notice from the Comptroller.

Importantly, an appeal from a decision of the Royal Court will be limited to an appeal to the Privy Council, provided that leave to appeal is granted. Accordingly, there shall be no right of appeal to Jersey's Court of Appeal.

Transitional provision (Regulation 16 )

Existing cases will be subject to Amendment No. 7 in circumstances where a date has not been set for an appeal, or where an appeal has been fixed for a date that is more than 28 days after the coming into force of Amendment No. 7.

Provision of information by the tax payer (Regulation 2)

The previous requirement imposed on the Comptroller to afford the taxpayer a "reasonable" opportunity within which to provide the information requested has been removed.

Provision of information by third parties about the tax payer (Regulation 3)

The Comptroller is now required to provide a taxpayer with a copy of a third party notice within 7 days after the notice has been served on the third party, or if the Comptroller does not know the taxpayer's name and address, within 7 days after the third party has provided the Comptroller with the requested information. The Comptroller is no longer required to provide the taxpayer with a written summary of reasons for issuing a third party notice.

The Comptroller is required to indicate in the third party notice whether the third party is prohibited from disclosing to the taxpayer a copy of the third party notice, or any information in relation to the third party notice, and the reason for the prohibition against disclosure. In such circumstances, the third party may not disclose any information in connection with the third party notice to the taxpayer without the consent of the Comptroller or the Royal Court.

Time for compliance with notices (Regulation 4 )

The time for compliance with a notice issued to a taxpayer or a third party has been reduced from 30 to 15 days.

Search and seizure

Amendment No. 7 particularises the grounds on which the Bailiff may issue a warrant authorising the search of premises and seizure of material.

Depending on the ground upon which the warrant has been issued, either the Comptroller (or an officer designated by the Comptroller), or a police officer can enter and search premises and remove anything that the individual has reasonable grounds for believing is something specified in the warrant, or if the warrant has been issued on the grounds that a criminal offence has been or is about to be committed, evidence to be used in criminal proceedings. The warrant does not permit the seizure of legally privileged material.


In narrowing the scope of the right of appeal to judicial review, and limiting an appeal brought from a decision of the Royal Court to an appeal to the Privy Council, it is expected that Amendment No.7 will reduce the number of appeals brought under the Principal Regulations and thus allow for more efficient exchange of tax information.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

In association with
Mondaq Advice Centre (MACs)
Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these terms & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.


Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.


Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.


A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.


This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.


If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.


This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at and we will use commercially reasonable efforts to determine and correct the problem promptly.