
Jonathan Fisher KC has written an article for 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: [Tax Journal]
Jonathan is 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 LSE where he teaches LLM students as a Visiting Professor in Practice: [Jonathan Fisher KC Profile]