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Vol 16 (2019) - Issue 1
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Cross-border Insolvency, Comity and Disclosure of Confidential Material to HMRC
Nicola Roberts, and Jamie Colquhoun, Trainee Solicitor, Ogier, Jersey, Channel IslandsSynopsis
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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