Jonathan Fisher KC has written an article @tax_journal analysing the case of Hughes v HMRC
in which HMRC and the CPS successfully fought off a civil action for malicious prosecution and
misfeasance in a public office brought by a taxpayer who was investigated, prosecuted and subsequently
acquitted of involvement in an alleged share loss relief fraud. Jonathan comments:
“..A litany of prosecution errors is exposed in the judgment. The High Court’s analysis of HSBC’s role as the lender
supporting investment arrangements giving rise to tax losses is particularly interesting and whether it gave rise to a
reasonable line of inquiry under the criminal disclosure rules.”
Read article here: https://t.co/4qidDke7U3
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