James Meyer Sassoon, Baron Sassoon, is a British businessman and politician. After a career in the financial sector he served in various roles in HM Treasury, the UK's finance ministry, from 2002 to 2008, at which point he began advising David Cameron on financial issues. From May 2010 to January 2013, Sassoon was the first Commercial Secretary to the Treasury and was appointed to the House of Lords as a Conservative. In January 2013, he became an executive director of Jardine Matheson Holdings and of Matheson & Co. He is also a director of Hongkong Land, Dairy Farm and Mandarin Oriental and chairman of the China-Britain Business Council.

The Paradise Papers are a set of over 13.4 million confidential electronic documents relating to offshore investments that were leaked to the German reporters Frederik Obermaier and Bastian Obermayer, from the newspaper Süddeutsche Zeitung. The newspaper shared them with the International Consortium of Investigative Journalists, and a network of more than 380 journalists. Some of the details were made public on 5 November 2017 and stories are still being released.