Case details

Volaw Trust and Corporate Services Ltd and its Directors and others (Appellants) v The Office of the Comptroller of Taxes and another (Respondents) (Jersey)

Case ID: JCPC 2016/0001

Jurisdiction: The Court of Appeal of Jersey

Case summary

  1. These appeals concern the right or privilege against self-incrimination ('PSI') under Jersey customary law and Article 6 ECHR.
  2. Jersey’s Attorney General and Comptroller of Income Tax served Notices on the Appellants pursuant to statutory powers that require the production of evidence relevant to several companies that were administered by Volaw. The evidence is intended to be used in Jersey and Norway for criminal tax investigations and prosecutions of the Appellants. The Appellants asserted PSI and sought judicial review of the Notices in the Royal Court and the Jersey Court of Appeal, without success, and now appeal to the Board.
  3. The key issues that arise on the appeals are whether (a) the PSI, both under Article 6 and customary law, applies where a requirement is made on a person charged with a criminal offence to produce pre-existing documents that may be incriminating; (b) the PSI applies in any event where the risk of self-incrimination arises under the criminal law of another jurisdiction; (c) whether the customary law PSI has been abrogated; (d) whether in any event compliance with the PSI (particularly under Article 6) requires the individual to be given an opportunity to make representations re. the PSI and/ or an immunity against the use of compelled evidence in the underlying criminal proceedings (a 'use immunity').

Parties

Appellant(s)

Volaw Trust and Corporate Services Limited and its Directors and others

Respondent(s)

The Office of the Comptroller of Taxes and another

Appeal

Justices

Lord Reed, Lord Kerr, Lord Sumption, Lord Carnwath, Lord Hodge, Lady Arden, Lord Kitchin

Hearing start date

07 Nov 2018

Hearing finish date

08 Nov 2018

Watch hearing
7 Nov 2018 Morning session Afternoon session
8 Nov 2018 Morning session