Use of evidence

The defendant was charged with failing to account for tax on income and gains accruing on funds held in banks in Switzerland and Liechtenstein.

He claimed that admissions he had made during ancillary relief proceedings concerning his divorce with his solicitors were without prejudice and could not used in evidence against him at trial.

He said that when providing the information required he had been unable to invoke privilege against self-incrimination and had thus potentially exposed himself to prosecution.

In the High Court the judge certain admissions made by the defendant were not protected.

However others had been made on a without prejudice basis and were inadmissible. The defendant appealed and the Crown cross-appealed.

Allowing both appeals the Court of Appeal said that the defendant could not invoke privilege in order to withhold information.

However information made during ancillary relief proceedings would deprive him...