It is a fundamental principle of fairness at common law that a party should have access to the evidence on which the case against him is based and thus an opportunity to comment on it and, if appropriate, challenge it. Thus, at common law any document disclosed to the court on an application for a production order, including a production order made under a Tax Information Exchange Agreement (“TIEA”) must be disclosed to the party or parties to whom the production order is addressed. In reliance on that principle, the Defendant sought an order that the Plaintiff provide copies of all the documents placed before the Court on the making of a production order against the Defendant on 30 December 2014 (the “Production Order”). The Production Order, which was made on the papers without a hearing, was made pursuant to Section 5 of the International Cooperation (Tax Information Exchange Agreements) Act, 2005 (the “Act”).
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Minister of Finance -v- AD  SC (Bda) 10 Civ (27 January 2015)