Murray, R. [2019] NICC 16 (26 June 2019)

Murray, R. [2019] NICC 16 (26 June 2019)

HMRC made an unequivocal representation that prosecution would not occur except for inaccuracies in specific documents. The defendant relied on this to his detriment by cooperating and providing information. No new facts arose to justify prosecution. Proceeding with prosecution would be offensive to justice and constitutes an abuse of process.

Citation
[2019] NICC 16
Parties
Defendant: Gerald Murray; Prosecution: HMRC
Jurisdiction
Northern Ireland
Judgment Date
26 June 2019
Procedural Posture
Criminal / Abuse of Process Application
Outcome
application granted; proceedings stayed as abuse of process
Legal Topics
Abuse of Process, Breach of Promise, Tax Evasion, Civil Investigation, Self Incrimination
Criminal Law Tax Law Abuse of Process Breach of Promise Tax Evasion Civil Investigation Self Incrimination

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Parties

Gerald Murray

Defendant

HMRC

Prosecution

Procedural Posture

Criminal / Abuse of Process Application

Legal Issues

  1. 1 Whether prosecution constitutes an abuse of process due to breach of promise by HMRC
  2. 2 Whether an unequivocal representation not to prosecute was made and relied upon to the defendant's detriment
  3. 3 Whether subsequent facts justify prosecution despite the representation

Ratio Decidendi

HMRC made an unequivocal representation that prosecution would not occur except for inaccuracies in specific documents. The defendant relied on this to his detriment by cooperating and providing information. No new facts arose to justify prosecution. Proceeding with prosecution would be offensive to justice and constitutes an abuse of process.

Court Disposition

application granted; proceedings stayed as abuse of process

Orders

  • Stay of criminal proceedings against Gerald Murray