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High Court refuses application for judicial review seeking to restrain the Director of Public Prosecutions from prosecuting the applicant for a number of alleged revenue offences on the grounds of a breach of legitimate expectation that he would not be prosecuted, finding that: (a) a settlement agreement did not preclude any ongoing criminal proceedings or judicial review proceedings; and (b) any agreement between the revenue and the taxpayer would not bind the Director of Public Prosecutions.
Legitimate expectation - judicial review - whether a representation was made - objective test - VAT refund - criminal summons - ongoing criminal proceedings - settlement agreement - whether public authority made representations as to how it will act in an identifiable area of its activity - consideration of unpleaded claim - spoliation - destruction of evidence - whether a settlement agreement can bind the director of public prosecutions - whether the settlement agreement intended to preclude ongoing proceedings.
Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.
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