[2001] UKHL 45

A shadow director was to be regarded as a director in respect of living accommodation and benefits received by him and therefore those emoluments fell to be assessed under Schedule E for tax purposes. There was no violation of Art.6(1) European Convention on Human Rights if the Inland Revenue prosecuted a citizen for cheating it by furnishing a false tax return, and a request for information under s.20(1) Taxes Management Act 1970 could not constitute a violation of the right against self-incrimination.

HL (Lord Bingham of Cornhill, Lord Nicholls of Birkenhead, Lord Steyn, Lord Hutton, Lord Scott of Foscote)

11/10/2001