The Public Markets Trust and GST
The matter of whether or not the leases of the Public Markets are subject to Goods and Services Tax is the subject of the ongoing case before the Royal Court of Jersey. Whilst I am one of the parties I hope to be able to demonstrate the situation and the matters that the Court will have to consider in an objective manner. For simplicity's sake I have not written the full arguments which are now over 400 pages long and hope I have distilled the essence of the matters under consideration. The following shows the importance of determining the capacity and status of all 'persons' be they human being, corporation, trust or similar. The leases of the Public Markets are signed between 'the Department of Public Services and Environment for and on behalf of the Public of the Island of Jersey' and each stallholder. So the first step is to determine who the parties are, who the agents are and who is providing what service and to whom. To me it seems that 'the ...