HMRC has no automatic right to a stay in civil proceedings where a criminal investigation commences. Michael Avient and Heather Williams review the decision in Mr Swallow v HMRC
The Swallow case ([2010] UKFTT 481 (TC)) at first glance appears to re-affirm the generally held view that HMRC has a right to a stay in civil proceedings pending the outcome of either a criminal investigation or if later the completion of the prosecution process. Closer inspection however shows that in fact HMRC failed to discharge the burden of showing that the continuation of the taxpayer’s appeal would necessarily give rise to a real risk of prejudice to any defendant or the criminal prosecution. The Tribunal Judge Mr John Walters QC also indicated that he could not envisage a stay extending beyond the point when any defendant is charged. In other words there is no right to...
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HMRC has no automatic right to a stay in civil proceedings where a criminal investigation commences. Michael Avient and Heather Williams review the decision in Mr Swallow v HMRC
The Swallow case ([2010] UKFTT 481 (TC)) at first glance appears to re-affirm the generally held view that HMRC has a right to a stay in civil proceedings pending the outcome of either a criminal investigation or if later the completion of the prosecution process. Closer inspection however shows that in fact HMRC failed to discharge the burden of showing that the continuation of the taxpayer’s appeal would necessarily give rise to a real risk of prejudice to any defendant or the criminal prosecution. The Tribunal Judge Mr John Walters QC also indicated that he could not envisage a stay extending beyond the point when any defendant is charged. In other words there is no right to...
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