HM Revenue and Customs v Malde [2021] EWHC 100 (Ch) (22 January 2021)

HM Revenue and Customs v Malde [2021] EWHC 100 (Ch) (22 January 2021)

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

Citation
[2021] EWHC 100 (Ch)
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
Application for Ancillary Disclosure Order in Freezing Injunction Proceedings / Post Freezing Order, Application for Further Disclosure
Outcome
Application granted in part
Legal Topics
Freezing Injunctions, Ancillary Disclosure, Privilege Against Self Incrimination, Proportionality of Disclosure, Policing Court Orders
Civil Procedure Asset Freezing Tax Law Freezing Injunctions Ancillary Disclosure Privilege Against Self Incrimination Proportionality of Disclosure Policing Court Orders

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 20 Party arguments 2 Amounts and remedies 8
Sign in to unlock

Parties

THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

Claimant

PARUL KESHAVLAL MALDE

Defendant

Procedural Posture

Application for Ancillary Disclosure Order in Freezing Injunction Proceedings / Post Freezing Order, Application for Further Disclosure

Legal Issues

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

Ratio Decidendi

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

Court Disposition

Application granted in part

Orders

  • Defendant to disclose bank statements for the Emirates account from 17 July 2015 to date.
  • Defendant to disclose bank statements for the Canada Life account from 17 July 2015 to date.