Volaw Trust & Corporate Services Ltd v Jersey Comptroller of Taxes [2019] STC 2066

“The case was concerned with a series of notices served by the authorities in Jersey on a trust company there, relating to investigations being conducted both in Norway and, latterly, in Jersey into the tax affairs of a Norwegian national through a complex web of companies and trusts based in various offshore tax havens. It prompted the Privy Council to consider the jurisprudence of the European Court of Human Rights on the scope and effect of the privilege against self-incrimination as it applies under Article 6 of the Convention …”