The Cayman Islands Court of Appeal has allowed an appeal relating to a judicial review of the 6% turnover tax imposed on ICT providers by the Cayman Islands Utility Regulation and Competition Office. The Appellant, Infinity Broadband, claims that the tax is not authorised by legislation and seeks restitution of taxes paid to date. The Court of Appeal overturned the Grand Court’s refusal of leave to apply for judicial review. The claim will now proceed in the Grand Court.
Chris Buttler KC acts for Infinity Broadband.
The Court’s judgment can be found here.
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