United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> R v Allen (Brian Roger) [2001] UKHL TC_74_263 (11 October 2001)
URL: http://www.bailii.org/uk/cases/UKHL/2001/TC_74_263.html
Cite as: [2001] UKHL 46, 4 ITL Rep 168, [2001] BTC 421, [2001] STC 1520, [2001] STI 1349, [2002] HRLR 4, [2001] STC 1537, [2001] UKHL 45, [2001] 4 All ER 786, [2001] BTC 408, [2002] 1 Cr App R 17, [2001] 3 WLR 843, 4 ITL Rep 140, [2001] UKHL TC_74_263, [2001] 4 All ER 768, [2001] STI 1348, [2002] AC 509, [2002] HRLR 5, [2002] 1 Cr App R 18, 74 TC 263, [2002] 1 AC 509

[New search] [Printable PDF version] [Buy ICLR report: [2001] 3 WLR 843] [Buy ICLR report: [2002] 1 AC 509] [Help]

R v Allen (Brian Roger) [2001] UKHL TC_74_263 (11 October 2001)

Crime - Common Law offence - Cheating public revenue - Control of company - Company9s undeclared profits - Whether individual in control of company guilty of cheating - Whether jury correctly directed on test whether companies were resident in the UK - Whether jury correctly directed on issue whether certain assets beneficially owned by accused - Whether Human Rights A ct applied so that a conviction prior to 2 October 2000 might be regarded as unsafe for breach of rights under Human Rights Convention - Whether breach of right to fair trial by reason of notice given to accused to supply information or by £ inducement not to prosecute given to obtain schedule of assets falsity of which was relied on in prosecution - Taxes Management Act 1970 ss 8(I), 20( 1) and 105 Human Rights Act 1998, Part I, European Convention on Human Rights Arts 5 and 6.

A HTML version of this file is not available click here to view the whole pdf version : [2001] UKHL TC_74_263

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010