Jonathan Fisher KC discusses Judge only trials in Revenue Fraud cases

Jonathan Fisher KC examines the potential impact of replacing juries with judge‑only trials in revenue fraud cases. In his article written for Tax Journal, he examines:

1. The central issue in a revenue fraud trial is whether the taxpayer fraudulently – deliberately and dishonestly – intended to deprive HMRC of tax monies to which it was entitled
2. This assessment has traditionally been made by juries and outcomes have varied significantly, ranging from high‑profile acquittals to numerous recent convictions
3. Jonathan Fisher KC observes that judges can and do dismiss weak cases at an early stage where evidence of dishonesty is insufficient
4. It remains uncertain whether judge‑only trials would produce higher or lower conviction rates in revenue fraud cases and therefore the broader implications of such a procedural shift therefore remain unresolved

Read full piece here

Jonathan is ranked as a leading King’s Counsel in Financial Crime, Proceeds of Crime, Fraud (Civil and Criminal) and Tax (Corporate and VAT) cases. Additionally, he holds a PhD from The London School of Economics and Political Science (LSE) where he is a Senior Fellow and Visiting Professor in Practice