Appeal court grants criminal rights in tax offence cases

Defendants faced with tax offence allegations will be afforded the same rights as defendants in a criminal court, the Court of Appeal has ruled.The claim under the Human Rights Act also marked the first time that a barrister employed by an accountancy firm - in this case PricewaterhouseCoopers - was granted rights of audience before the Court of Appeal.

Andrew Young successfully argued that Customs & Excise practice of treating tax evasion as a civil offence breaches the Act, as tax penalties are criminal in nature for the purposes of the Act.'The outcome of this case will lead to a fundamental change in English law,' said PwC tax partner Michael Bailey, adding that anyone charged with a tax offence will be entitled to legal representation at the time of questioning.'This case could open the floodgates to appeals in hundreds of past cases where there was no recourse to interpreters, and inadequate information regarding the nature of the alleged offence,' Mr Bailey said.