In relation to the investigation of certain prescribed offences, the Crown Prosecution Service (CPS) (formerly RCPO) is given the power to issue a ‘disclosure notice’ where it believes:

there are reasonable grounds to suspect that a prescribed offence has been committed;

that any person has information, in whatever form, which is relevant to the investigation of that offence; and

there are reasonable grounds that such information is likely to be of substantial value to that investigation

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.