HM Revenue and Customs v Malde

HM Revenue and Customs v Malde

There are sufficient grounds to order disclosure of bank statements for the Emirates and Canada Life accounts due to unexplained increases and inadequate explanations, but not for other accounts. Privilege against self-incrimination does not apply to pre-existing bank statements in this context.

Parties
Claimant: The Commissioners for Her Majesty’s Revenue and Customs; Defendant: Parul Keshavlal Malde
Jurisdiction
England and Wales
Judgment Date
22 January 2021
Procedural Posture
Civil / Application for Disclosure Order Ancillary to Freezing Injunction
Outcome
Application granted in part
Legal Topics
Disclosure Orders, Privilege Against Self Incrimination, Freezing Injunctions, Contempt of Court
Civil Procedure Asset Freezing Injunctions Disclosure Orders Privilege Against Self Incrimination Freezing Injunctions Contempt of Court

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Parties

The Commissioners for Her Majesty’s Revenue and Customs

Claimant

Parul Keshavlal Malde

Defendant

Procedural Posture

Civil / Application for Disclosure Order Ancillary to Freezing Injunction

Legal Issues

  1. 1 Whether further disclosure of bank statements should be ordered to police a freezing injunction
  2. 2 Whether the privilege against self-incrimination applies to the production of pre-existing bank statements

Ratio Decidendi

There are sufficient grounds to order disclosure of bank statements for the Emirates and Canada Life accounts due to unexplained increases and inadequate explanations, but not for other accounts. Privilege against self-incrimination does not apply to pre-existing bank statements in this context.

Court Disposition

Application granted in part

Orders

  • Defendant to disclose bank statements for the Emirates and Canada Life accounts from 17 July 2015 to date
  • No order for disclosure in respect of other accounts