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Taxing times for a trustee in bankruptcy

The Royal Court has had to consider whether it should vary certain of its orders concerning the disclosure of information to avoid placing an English trustee in bankruptcy in breach of an information notice issued by HMRC, Ariel v Halabi [2018]JRC006A.

For details of this case, please click here.


This case highlights that the Court will not exercise its discretion, in this case to grant leave under or vary its own orders, where there is an alternative route which will achieve the same ends.  Equally, it will be slow to frustrate a foreign government authority's legitimate access to material which, in this case, was situate in its own jurisdiction.