ADMISSIBLE AS LIES

The Inland Revenue was “charged with the duty of investigating offences” within s.67(9) Police and Criminal Evidence Act 1984 when conducting a “Hansard interview”, so that Code C applied and the defendants should have been cautioned and a tape recording made of the interview. However, the Hansard evidence was introduced as lies told by the defendants relevant to their dishonest state of mind and its admission would not have had such an adverse effect on the fairness of the proceedings that the court ought not to have admitted it.

[2003] EWCA Crim 2256