Insights into HMRC’s practices in the investigation of an allegedly complex tax fraud described in the court’s judgment makes for compelling reading, as Jonathan Fisher KC (Red Lion Chambers) explains.
A recent High Court decision Hughes v HMRC and another [2024] EWHC 1765 (KB) demonstrates that it is almost impossible for a defendant acquitted of tax fraud to recover damages for malicious prosecution or misfeasance in a public office even when improper conduct has caused the taxpayer to suffer vast losses. However it is not HMRC’s success in resisting an action for damages that breaks new ground. In truth the outcome of Mr Hughes’s claim is uncontroversial. Rather it is insights into HMRC’s practices in the investigation of an allegedly complex tax fraud described in the court’s judgment which make for compelling reading.
The facts
The taxpayer Richard Hughes was a partner...
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Insights into HMRC’s practices in the investigation of an allegedly complex tax fraud described in the court’s judgment makes for compelling reading, as Jonathan Fisher KC (Red Lion Chambers) explains.
A recent High Court decision Hughes v HMRC and another [2024] EWHC 1765 (KB) demonstrates that it is almost impossible for a defendant acquitted of tax fraud to recover damages for malicious prosecution or misfeasance in a public office even when improper conduct has caused the taxpayer to suffer vast losses. However it is not HMRC’s success in resisting an action for damages that breaks new ground. In truth the outcome of Mr Hughes’s claim is uncontroversial. Rather it is insights into HMRC’s practices in the investigation of an allegedly complex tax fraud described in the court’s judgment which make for compelling reading.
The facts
The taxpayer Richard Hughes was a partner...
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