– see also Enforcement

False accounting, pecuniary settlement between taxpayer and Revenue precluding prosecution by CPS

Case Law – R v. Werner & Anor. [1998] BTC 202

Immovable property owned in France, Luxembourg holding company

Case Law – Européenne et Luxembourgeoise d'investissements SA (Elisa) v Directeur général des impôts and Ministère public (Case C-451/05). [2011] BTC 513

Inference in family proceedings, transcript obtained by Revenue

Case Law – S v. S (Disclosure of Material) [1997] BTC 333