Cross border tax compliance (Ariel v Halabi)

Table of contents

• What was the background?
• What did the court decide?
• What are the practical implications of this case?

Article summary

Private Client analysis: Does the recent decision of the Royal Court of Jersey in Ariel v Halabi provide any clarity as to the effectiveness of HMRC’s domestic powers to compel the production of information when that information was obtained abroad, under judicially imposed restrictions as to its use? Oliver Lindop, associate at Carey Olsen, comments on the case and provides analysis as to the issues raised.