In Jersey Competent Authority v Imperium Trustees (Jersey) Limited [2025] UKPC 28 Rory Mullan KC represented the respondent trust company in its challenge to the International Co-operation (Protection from Liability) (Jersey) Law 2018.
The law prevents a party from claiming costs from the government in relaiton to certain proceedings including those challening a notice requiring provision of informaiton to assist in a foreign tax investigation. The Jersey Court of Appeal had found it incompatible with Article 6 ECHR. The Privy Council allowed the JCA’s appeal on the ground that Article 6 was not engaged. That was because the dispute concerned informaiton to be provided for a tax investigation and on that basis fell outside the scope of Article 6.
The full text of the decision can be found here.
