Court of Appeal (Criminal Division).

Rose LJ, Hidden and Penry-Davey JJ.

Judgment delivered 12 March 1998.

Criminal prosecution – Tax evasion – Whether Crown Prosecution Service was entitled to proceed with prosecution after tax, penalties and interest had been accepted pursuant to a settlement reached between the Revenue and a taxpayer – Criminal Justice Act 1987, s. 7(1), 9(3)(11).

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