Jurisdiction(s):
United Kingdom

UKPC confirms Article 6 ECHR not engaged by judicial review of Jersey tax information notice; Ferrazzini extends to investigations; obiter on costs rule (Imperium Trustees v Jersey Competent Authority)

Published on: 04 August 2025

Published by a LexisNexis Private Client expert

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Article summary

Imperium Trustees (Jersey) Ltd v Jersey Competent Authority and another (Jersey) [2025] UKPC 28 What are the practical implications of this case?

In recent years, tax transparency has dominated internationally, with information exchange giving authorities enhanced sight of how entities operate beyond their own borders, increasing cross-border visibility of their activities in other jurisdictions.

That said, information notices under exchange-of-information regimes are constrained by safeguards akin to those that apply at home, so the same protections arise as for purely domestic notices.

Any request must be pursued using local information-gathering powers, and only to the extent the requesting state itself could demand the material, going no further than that standard permits.

In practice, disputes usually turn on whether the authority genuinely needs the information to examine a taxpayer’s position; in Imperium Trustees, the substantive judicial review will assess if the material sought was foreseeably relevant to the taxpayer’s affairs.

By affirming the comparatively broad reach of the Ferrazzini principle, Imperium Trustees makes clear that recipients of such notices cannot rely on article 6 protections.

Accordingly, any challenge should concentrate on the validity of the notice’s issue, and effectively so...

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