Subject-Matter Index

Capital gains tax. See TRUSTS (Settlor—indemnity against English taxation)

Exchange of tax information

criminal tax matters

all tax matters involving intentional conduct liable to prosecution under criminal laws of requesting jurisdiction—includes offence under statute which reverses burden of proof requiring taxpayer to disprove mental element of offence beyond reasonable doubt: A Taxpayer v. Income Tax Director (Royal Ct.), 2019 GLR 22

judicial review

decision of Director of Income Tax to issue notice pursuant to Income Tax (Guernsey) Law 1975, s.75B not non-justiciable—decision made under domestic law not Tax Information Exchange Agreement: A v. Income Tax Director (C.A.), 2016 GLR 382

lawfulness of decision to issue notice pursuant to Income Tax (Guernsey) Law 1975, s.75B to be assessed by Guernsey courts, not courts of requesting country—recourse to courts of requesting country not alternative remedy precluding judicial review: A v. Income Tax Director (C.A.), 2016 GLR 382

notice under Income Tax (Guernsey) Law 1975, s.75D(5)

Director of Income Tax must intend to issue notice under s.75A or s.75B before notice can be given under s.75D(5)—ultra vires if merely considering doing so: A Taxpayer v. Income Tax Director (Royal Ct.), 2019 GLR 22

possibility of declining request

contrary to public policy

assistance declined on ground of public policy only in rare cases where giving assistance affects vital interests of Guernsey—request by Indian tax authorities for information to assist Indian criminal tax investigation where statute reverses burden of proof requiring taxpayer to disprove mental element of offence beyond reasonable doubt not refused: A Taxpayer v. Income Tax Director (Royal Ct.), 2019 GLR 22

provision by other persons of information about taxpayer

threshold conditions

standard of “foreseeable relevance” for exchange of tax information—evidence provided in request must demonstrate genuine connection between taxpayer and information sought for purposes of existing investigation—Director of Income Tax may assume correctness of evidence provided, unless apparent reason not to do so: A Taxpayer v. Income Tax Director (Royal Ct.), 2019 GLR 22

purpose for which information can be used

information supplied for purpose in Tax Information Exchange Agreement between Guernsey and India, art. 1 may be used by requesting state for other purposes in art. 1—notice issued pursuant to Income Tax (Guernsey) Law 1975, s.75B valid despite misunderstanding by Director of Income Tax that material supplied for assistance in criminal tax investigation may not be used for civil tax purposes: A Taxpayer v. Income Tax Director (Royal Ct.), 2019 GLR 22

Income tax. See INCOME TAX

Indemnity against English taxation. See TRUSTS (Settlor—indemnity against English taxation)

Inheritance tax. See MENTAL HEALTH (Curatelle—court’s supervisory powers)