JERSEY: THE RIGHT OF PRIVILEGE AGAINST SELF-INCRIMINATION IN TAX CASES

On 22nd August, Ogier published a briefing about a recent Privy Council case about long-running Jersey proceedings that provides clarification on the extent to which a party to an action may resist disclosure notices from authorities by utilising the right of privilege against self-incrimination.  The case involved a Jersey CSP and a Norwegian national who was the subject of criminal investigations in both Jersey and Norway for fraud and tax evasion.  The CSP resisted disclosure of requested materials on grounds that they were themselves under criminal investigation and could rely on privilege against self-incrimination.  The briefing says that the judgment sets a helpful framework on when the privilege against self-incrimination may be relied on, with such principles applicable to a great number of circumstances and the majority of criminal offences, and that the decision has left the door ajar to resist disclosure of materials on grounds of privilege against self-incrimination.

https://www.ogier.com/publications/the-right-of-privilege-against-self-incrimination-volaw-v-comptroller-of-taxes

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Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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