UKPC confirms Article 6(1) ECHR not engaged by information notice judicial review (Imperium Trustees v Jersey Competent Authority)
Private Client analysis: The UK Privy Council has ruled that judicial review proceedings challenging a notice to provide tax information issued pursuant to Jersey’s exchange of information laws do not engage article 6(1) ECHR (which protects the right to a fair and public hearing) (‘article 6’). As a result, the question of whether a Jersey law protecting authorities from liability for costs in proceedings relating to the exchange of information infringed article 6 did not arise. The Privy Council’s decision confirmed the relatively wide scope of the Ferrazzini principle (which provides that disputes relating to tax do not engage article 6 because they relate to the exercise of prerogative power). Whilst there are ways of challenging information notices, this decision demonstrates that any attempt to invoke the protections of article 6 within the context of such proceedings will not be fruitful. Written by Gideon Sanitt (partner at Macfarlanes LLP) and Victoria Braid (associate at Macfarlanes LLP).