The claimant Richard Hughes is a businessman and financier who was charged in December 2015 with offences of conspiracy to cheat and of cheating HMRC. At a trial in May 2017, the charges were dismissed by HHJ Simon Drew because they were found to be ‘defective’ and ‘disclosed no offence known to law. Making a claim for capital loss relief was prima facie lawful: it is only unlawful in certain circumstances and those had not been specified’.

The latest case at the High Court related to Hughes’ claim for legal costs and damages of £400m related to the original tax evasion case brought by the Crown Prosecution Service (CPS) and HMRC [EWHC 1765 (KB) [2024]].

The claims against HMRC and the CPS were for malicious prosecution and misfeasance in public office.