Judgment
Cayman Islands Tax Information Authority v M H Investments and J A Investments Ltd
[2015] CICA 31
· Civ App 0031/2013 · 2015-07-31
Tax Information Exchange Agreement with Australia; interpretation of “subject of the request” under section 17(1) of TIA Law; failure to serve notice; ultra vires decisions; confidentiality rights; Bill of Rights implications; refusal to issue advisory obiter dicta
Full metadata
| Neutral Citation | [2015] CICA 31 |
|---|---|
| Cause Number | Civ App 0031/2013 |
| Court | CICA (Civ) |
| Judge | Chadwick P, Mottley JA, Newman JA |
| Parties | Cayman Islands Tax Information Authority v M H Investments and J A Investments Ltd |
| Judgment Date | 2015-07-31 |
| Subject | Tax Information Exchange Agreement with Australia; interpretation of “subject of the request” under section 17(1) of TIA Law; failure to serve notice; ultra vires decisions; confidentiality rights; Bill of Rights implications; refusal to issue advisory obiter dicta |
| Filename (current) | 15-07-31_tax_information_authority_v_mh_investments.pdf |
Legislation cited
| Statute | Sections cited | Mentions |
|---|---|---|
| Tax Information Authority Act | 17(1), 4 | 3 |
| Confidential Relationships (Preservation) Law | — | 1 |
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