Anguilla (AI)

Jurisdiction Overview

IDQuestionAnswer
158 *Are there no undue notification and appeal rights against bank information exchange on request? Yes, but some problems.
 Data Date: 2014

Notes

 
Section B2 (regarding notification and appeal rights) of Anguilla's Global Forum peer review is found to be in place. However, we consider that there are some concerns. While there is no legal requirement to notify the taxpayer, "Anguilla advises that the competent authority could notify such person at his discretion" (GF 2014: 71). Moreover, "Judicial review of a decision of the competent authority is available in Anguilla A person aggrieved by a decision made by the competent authority has a right to seek review of the decision by the High Court of Anguilla under the ICTIEA Act (Sec 12)" (ibid.: 72). However, there is no description of the time frame or suspensive effects of the judicial review.

Sources

GF 2011: 64; GF 2014: 71-72