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7/4/2014

START DATE

END DATE

18-Jul-14

Ministry of Finance v. O

COURT:

LAW:

JUDGE(S):

CLAIMANT'S LAWYER:

DEFENDANT'S LAWYER:

The Supreme Court of Bermuda

CIVIL JURISDICTION

Hellman J

David Kessaram Cox Hallett Wilkinson Limited; Leighton Rochester Ministry of Finance; Wayne Brown Assistant Financial Secretary

Jeffrey Elkinson Conyers Dill & Pearman Limited

FACTS OF THE CASE:

The case concerns a request under a TIEA for the Defendant to produce various documents related to tax information exchange. The court had to decide who should bear the costs of complying with the order.

SUMMARY:

The main issue was whether the Plaintiff or the Defendant should bear the costs of complying with the production order under the TIEA.

OUTCOMES:

The court ruled that the Defendant should bear the costs of complying with the production order.

RULED IN FAVOUR OF:

Defendant

PLAINTIFF/CLAIMANT

DEFENDANT:

DURATION (DAYS):

ISSUES:

RELEVANCE:

RULING:

RULING TYPE:

CASES CITED:

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Ministry of Finance v. O

The case concerns a request under a TIEA for the Defendant to produce various documents related to tax information exchange. The court had to decide who should bear the costs of complying with the order.

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