Disclosure of Ancillary Relief Papers to HMRC Wilson J considered disclosure of materials filed in the course of matrimonial proceedings to the Inland Revenue: ‘Under both r 10.15(6) and r 10.20(3) I have a discretion. In the light of the authorities I propose to exercise it by reference to the following considerations. It is greatly … Continue reading S v S (Inland Revenue: Tax Evasion): FD 1997