By Andreas Kistler, Oliver Lindop

The Court of Appeal of Jersey has now considered in an appeal against the Royal Court’s decision of 10 January 2018 the case of a UK trustee in bankruptcy (the “Trustee”), whose appointment had been recognised in Jersey by order of the Court and who had been authorised to obtain documents and/or information for particular purposes, who was later subject to coercive measures in his home jurisdiction requiring the disclosure of such material for diÂerent, unauthorised purposes (in this case an Information Notice issued by HMRC pursuant to Schedule 36 of the UK Finance Act 2008 (the “Information Notice” and “Schedule 36” respectively)).

The Royal Court’s decision releasing the trustee from the restrictions that had been imposed on him was fully considered in Carey Olsen’s brieÊng note. The Court of Appeal upheld the Royal Court’s decision to release the Trustee from his “dilemma” by authorising him to disclose documents to HMRC, holding that “powerful factors” pointed towards it doing so.