The Commissioners of the Inland Revenue did have power to conduct a prosecution at the Crown Court without first obtaining the consent of the Attorney General, even though it was a police officer had actually laid the charge. A prosecution was conducted on behalf of a police force where the force had been involved in investigation, arrest, and charge. The charge alone was insufficient. The Court of Appeal should be reluctant to allow too many challenges of the discretion allowed the Criminal Cases Review Commission.
Lord Woolf CJ spoke in support of the common law power of the Inland Revenue Commissioners to bring prosecutions: ‘Great importance has always been attached to the ability of an ordinary member of the public to prosecute in respect of breaches of the criminal law. If an ordinary member of the public can bring proceedings for breaches of the criminal law, it would be surprising if the Inland Revenue were not in a similar position.’
Judges:
Lord Woolf CJ
Citations:
Times 24-Nov-2000, [2001] QB 1108
Statutes:
Prosecution of Offences Act 1985 3 (2)
Jurisdiction:
England and Wales
Citing:
Appeal from – Regina v Criminal Cases Review Commission, Michael John Hunt Admn 21-Mar-2000
. .
Cited by:
Cited – Rollins, Regina v CACD 9-Oct-2009
The court was asked whether the Financial Services Authority had itself the power to prosecute offences under the 2002 Act. The defence said that the FSA’s powers were limited to offences under the 2000 Act. The FSA relied on its common law power to . .
Cited – Rollins, Regina v SC 28-Jul-2010
The court was asked whether the Financial Services Authority had a power to prosecute money laundering offences under the 2002 Act, or whether, as contended by the defendant, its powers were limited to sections under the 2000 Act.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Criminal Practice
Updated: 11 May 2022; Ref: scu.88428