1/1/2005
START DATE
END DATE
1/31/2007
Terry Coxon et al v Minister of Finance et al
COURT:
LAW:
JUDGE(S):
CLAIMANT'S LAWYER:
DEFENDANT'S LAWYER:
Supreme Court of Bermuda
Civil Law Tax Law
The Hon. Justice Norma Wade-Miller
Mr. Mark Diel Marshall Diel & Myers
Mr. David Kesseram Cox Hallett & Wilkinson and Ms. Debra-Lynn Goins Attorney General?s Office
FACTS OF THE CASE:
The case involves a dispute over the legality of notices issued by the Minister of Finance demanding information from financial institutions about U.S. taxpayers related to the enforcement of the U.S.A. - Bermuda Tax Convention Act 1986. The claimants argued that the notices were issued without proper jurisdiction were based on incorrect facts and constituted a 'fishing expedition'
SUMMARY:
Whether the Minister had the jurisdiction to issue the notices and if the notices were legally valid
OUTCOMES:
The application to quash the notices was refused
RULED IN FAVOUR OF:
Defendant
PLAINTIFF/CLAIMANT
DEFENDANT:
DURATION (DAYS):
ISSUES:
RELEVANCE:
RULING:
RULING TYPE:
CASES CITED:
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Terry Coxon et al v Minister of Finance et al
The case involves a dispute over the legality of notices issued by the Minister of Finance demanding information from financial institutions about U.S. taxpayers related to the enforcement of the U.S.A. - Bermuda Tax Convention Act 1986. The claimants argued that the notices were issued without proper jurisdiction were based on incorrect facts and constituted a 'fishing expedition'