Select Committee on Northern Ireland Affairs Appendices to the Minutes of Evidence


Further supplementary memorandum submitted by the Home Office


  In my submission of 24 May I indicated that I would write separately on the answer to Question A5 set out in yours to me of 2 May. I am now in a position to provide the missing answer.

  2.  Whether one of the jurisdictions listed as a Tax Haven by the OECD in 2000 would be legally entitled to provide details of beneficial ownership or other information for use in confiscation proceedings by the ARA is ultimately dependent on that jurisdiction's legislation and policy, of which we do not have details for all the listed jurisdictions.

  3.  However the majority of the listed jurisdictions are signatories to the 1988 UN Convention which requires parties—for the specified drug and laundering offences identified in the Convention—to provide mutual legal assistance in investigations, prosecutions and criminal proceedings, and to not decline assistance on the basis of bank secrecy. Other jurisdictions have enacted legislation which also enables them to provide this assistance to the UK, in relation to drug trafficking investigations. All these jurisdictions are listed below.

  4.  A limited number of the OECD listed countries are also signatories to the 1990 Council of Europe Convention or have been deemed by the UK to have legislation which allows them to offer assistance to the UK in relation to assistance for the purposes of investigations and proceedings aiming at the confiscation of instrumentalities and proceeds in a wide range of other crimes. These jurisdictions are also listed below.

  5.  Whilst we would expect all these listed jurisdictions to offer assistance to the UK as to beneficial owners or other documents for use in confiscation proceedings—dependent on the offence which has been committed or is alleged to have been committed—this does not rule out the possibility that there may be specific reservations maintained by a jurisdiction in respect of a Convention which may prevent this.

  6.  In practice we are not aware of any of the listed countries being completely unable to assist the UK in the provision of evidential MLA The Crown dependencies, Gibraltar and Commonwealth countries have been able to assist the UK, with varying levels of information in response to a variety of requests. In addition general MLA has been provided by the majority of the listed countries.

Countries from the OECD list of Tax Havens understood to be able to provide assistance in relation to investigations for drug trafficking offences

  Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Barbados, Belize, British Virgin Islands, Dominica, Grenada, Guernsey, Isle of Man, Maldives, Monaco, Montserrat, Dutch Antilles, Panama, Seychelles, St Lucia, St Kitts and Nevis, St Vincent and the Grenadines, Tonga, Turks and Caicos.

Countries from the OECD list of Tax Havens understood to be able to provide assistance in relation to investigations for "all crime" offences

  Andorra, Guernsey, Isle of Man, Jersey.

Godfrey Stadlen
Financial Crime Team

29 May 2002

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