The Court of Appeal had previously ruled that these provisions violated Article 6(1) of the European Convention on Human Rights (ECHR), which guarantees the right to a fair trial. However, the Privy Council found that the case primarily concerned tax matters—an area considered a core public authority prerogative under ECHR case law—and thus Article 6(1) was not applicable.

The Privy Council also criticised the Court of Appeal for issuing a declaration without concrete evidence of rights infringement and emphasised the importance of considering the law’s underlying social purpose.

Attorney General Mark Temple KC and Deputy Elaine Millar, Minister for Treasury and Resources, welcomed the judgment, highlighting its significance for Jersey’s legal framework and financial services industry.

Jersey’s press release can be found here and the judgment is available here​.​​