Whether Evidence Given in Court Can be Used by HM Revenue and Customs
Divorce and Finance
An application by the Revenue and Customs Commissioners for the release of documents and evidence produced during ancillary relief proceedings has been refused (Revenue and Customs Commissioners v Charman and another [2012]).
During ancillary relief proceedings in 2006 a wife’s claim was impacted by her husband’s potential tax liabilities. During the case a considerable amount of evidence was heard in regards to the husband’s tax affairs. The Revenue and Customs Commissioners subsequently issued demands to the husband for £11.5m of unpaid tax. The husband appealed the assessments and refused to release documents that had been produced during the ancillary relief hearing. The Revenue applied for an order to release the court documents as it contended that it was in the public interest that taxpayers pay the correct amount of tax.
The application was dismissed on the basis that evidence produced in ancillary relief proceedings could not be disclosed to third parties except in exceptional circumstances. The fact that the evidence might be relevant or useful was not sufficient to break this rule.
It was ruled that there was nothing exceptional about this case and that the husband was entitled to say that he had complied fully with the rules of disclosure and the confidentiality of the documents and evidence produced should not be breached.
Divorce Solicitors Eastbourne, Hailsham, Polegate, East Sussex
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