P v P (Ancillary Relief: Proceeds of Crime) - Disclosure under the Proceeds of Crime Act 2002 of suspicions of tax evasion gained during ancillary relief negotiations [2004] CFLQ 203

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.