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, on behalf of the Cayman Islands’ Government.

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.

Sally Bowler of McGrath Tonner and Chris Buttler KC of Matrix Chambers represent Infinity Broadband.

The Court’s judgment can be found here.