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In her judgment, Dame Elizabeth Butler-Sloss, President of the Family Division, provides guidance to family law practitioners and their clients on their obligations under the Proceeds of Crime Act 2002 in ancillary relief proceedings if a spouse is suspected of having previously engaged in tax evasion, however small the amount evaded. This comment analyses the judgment and considers whether some protection might be available under legal professional privilege, or under the Human Rights Act 1998.
The Red Book is the acknowledged authority on practice and procedure