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International Corporate Rescue

Journal Issues

  • Vol 1 (2004)
  • Vol 2 (2005)
  • Vol 3 (2006)
  • Vol 4 (2007)
  • Vol 5 (2008)
  • Vol 6 (2009)
  • Vol 7 (2010)
  • Vol 8 (2011)
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  • Vol 10 (2013)
  • Vol 11 (2014)
  • Vol 12 (2015)
  • Vol 13 (2016)
  • Vol 14 (2017)
  • Vol 15 (2018)
  • Vol 16 (2019)
  •         Issue 1
  •         Issue 2
  •         Issue 3
  •         Issue 4
  •         Issue 5
  •         Issue 6
  • Vol 17 (2020)
  • Vol 18 (2021)
  • Vol 19 (2022)

Vol 16 (2019) - Issue 1

Article preview

Cross-border Insolvency, Comity and Disclosure of Confidential Material to HMRC

Nicola Roberts, and Jamie Colquhoun, Trainee Solicitor, Ogier, Jersey, Channel Islands

Synopsis

The Jersey Royal Court in the case of Ariel v Halabi [2018] JRC006A exercised its discretion to vary the terms of its previous court orders to allow an English Trustee in Bankruptcy to comply with an Information Notice served by HMRC in respect of the bankrupt’s tax affairs in Jersey. Following a contested appeal in the summer, the Jersey Court of Appeal has upheld the Royal Court’s decision on the basis of 'powerful factors' and public interest (Halabi v Wilson and HMRC [2018] JCA114).

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International Corporate Rescue

"International Corporate Rescue is the ultimate legal and commercial guide through the maze of complex cross border insolvency and restructuring issues."

William Q Derrough, Managing Director and Co-head of Recapitalization & Restructuring Group, Moelis & Company, New York

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