Bermuda civil and statutory proceedings
When can a Bermuda taxation decision be reviewed by a judge?
Within fourteen days after the decision, but not before the item’s final certificate is signed. Apply by summons identifying the disputed items and grounds. The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days.
- Period
- Within fourteen days after the decision, but not before the item’s final certificate is signed
- Trigger
- The Registrar’s decision and the final certificate for the disputed item
- Rule
- Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2). Official consolidated body retrieved October 10, 2026. Bermuda Laws Online states laws amended through August 11, 2026. The consolidation includes BR 10/2024, BR 4/2025 and BR 13/2026, each retained separately.
Source guide · No automated date
Check the applicable procedure
The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days. Establish the Registrar’s decision and the final certificate for the disputed item and the actual completion required to apply by summons identifying the disputed items and grounds.
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When can a Bermuda taxation decision be reviewed by a judge?
Within fourteen days after the decision, but not before the item’s final certificate is signed. Apply by summons identifying the disputed items and grounds. The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days.
Responsible actor. Party dissatisfied with a taxed item or amount.
The Registrar’s decision and the final certificate for the disputed item.
The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days.
The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days.
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)How does this provision count time?
- Establish the Registrar’s decision and the final certificate for the disputed item.
- Apply by summons identifying the disputed items and grounds.
- Establish both dates and whether the certificate deals finally with the item. The proviso restricts when the application may be made.
- Apply Registry closure rules to the actual summons filing without treating them as authority to disregard the certificate prerequisite.
Establish both dates and whether the certificate deals finally with the item. The proviso restricts when the application may be made.
Apply Registry closure rules to the actual summons filing without treating them as authority to disregard the certificate prerequisite.
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)Which facts prevent one automatic date?
The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days. Establish the Registrar’s decision and the final certificate for the disputed item and the actual completion required to apply by summons identifying the disputed items and grounds.
Party dissatisfied with a taxed item or amount establishes the Registrar’s decision and the final certificate for the disputed item. Establish both dates and whether the certificate deals finally with the item. The proviso restricts when the application may be made. Within fourteen days after the decision, but not before the item’s final certificate is signed. Apply by summons identifying the disputed items and grounds. Establish actual completion before calculating a final date.
A proposed boundary intersects a closure or holiday while the party seeks to apply by summons identifying the disputed items and grounds. Apply Registry closure rules to the actual summons filing without treating them as authority to disregard the certificate prerequisite. Establish the applicable computation and completion rule. No assumed carried date is supplied.
The certificate is signed later than the decision. The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days. Resolve the changed source branch and required act. The nominal period alone does not establish this scenario.
Which conditions and exceptions apply?
- Actual procedure and branch
- The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days.
- Count and complete the actual act
- Establish both dates and whether the certificate deals finally with the item. The proviso restricts when the application may be made. Apply Registry closure rules to the actual summons filing without treating them as authority to disregard the certificate prerequisite.
- Actor and required completion
- Party dissatisfied with a taxed item or amount. Apply by summons identifying the disputed items and grounds.
- The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days.
- Party dissatisfied with a taxed item or amount. The Registrar’s decision and the final certificate for the disputed item. Apply by summons identifying the disputed items and grounds. The certificate prerequisite and decision-based period both matter. Do not assume signing invariably restarts fourteen days.
What must the responsible actor complete?
Questions about this procedure
When can a Bermuda taxation decision be reviewed by a judge?
Who may seek review?
Any party to taxation dissatisfied with an allowance, disallowance or amount.
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)What starts the stated fourteen days?
The Registrar’s decision under paragraph (2).
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)Can review precede the final item certificate?
No. The proviso requires it to have been signed.
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)What form is used?
A summons specifying objections and disputed items.
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)Can the judge receive more evidence?
Yes. Paragraph (4) expressly permits further evidence.
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)Does review of one item stop all certification?
Paragraph (6) preserves interim certification for unchallenged items.
Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2)Official sources and review
Provisions used (7)
| Provision | Purpose |
|---|---|
| Rules of the Supreme Court 1985 (GN 470/1985), Order 62, rule 35(2) | Check the identified procedure, event, counting rule or qualification |
| Order 3 rules 1, 2, 4, 5 and 6 | Check the identified procedure, event, counting rule or qualification |
| Rules of the Supreme Court Amendment Rules 2025, Order 18 rule 12 | Check the identified procedure, event, counting rule or qualification |
| Rules of the Supreme Court Amendment Rules 2026, new Order 14A | Check the identified procedure, event, counting rule or qualification |
| Interpretation Act 1951, sections 7–9 | Check the identified procedure, event, counting rule or qualification |
| Public Holidays Act 1947, sections 3–6 and Schedule | Check the identified procedure, event, counting rule or qualification |
| Rules of the Supreme Court Amendment Rules 2024, Order 62 and Schedule | Check the identified procedure, event, counting rule or qualification |