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International Corporate Rescue

Journal Issues

  • Vol 1 (2004)
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  • Vol 16 (2019)
  •         Issue 1
  •         Issue 2
  •         Issue 3
  •         Issue 4
  •         Issue 5
  •         Issue 6
  • Vol 17 (2020)
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  • Vol 21 (2024)
  • Vol 22 (2025)

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 truly unique in its concept and an indispensable read."

Neil Cooper, Consultant at INSOL International

 

 

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