Lloyd's Law Reporter Financial Crime
Volaw Trust and Corporate Services Ltd and Its Directors and Others v Office of the Comptroller of Taxes and Another, Volaw Trust and Corporate Services Ltd and Its Directors and Others v Her Majesty's Attorney General for Jersey
Privy Council, [2019] UKPC 29, Lord Reed, Lord Kerr, Lord Sumption, Lord Carnwath, Lord Hodge, Lady Arden and Lord Kitchin, 7, 8 November 2018; 17 June 2019
Investigations - Mutual legal assistance - Privilege against self-incrimination - European Convention on Human Rights, article 6 - Pre-existing documents.
The central issue for the Privy Council in this case was whether the notices were lawful. The appellant argued that the notices were unlawful because they violated article 6, in particular the privilege against self-incrimination. The respondent argued that there was no breach of article 6 because the information comprised pre-existing documents to which, it was argued, the privilege against self-incrimination did not apply.