TTOG13130 - Code 9 cases registered prior to 1/9/05 (Hansard): general: Historical Record: are Hansard cases criminal investigations
In Hansard cases we are investigating suspected serious fraud which will usually involve an alleged criminal offence (hence the need for PACE Code of Practice C) but we are investigating with a view to a financial recovery.
The effectiveness of the Hansard process in securing financial settlements in a cost-effective manner depends on there being a realistic possibility of a prosecution if the taxpayer does not make a full disclosure. If there is a denial or partial disclosure we want to be able to adduce as evidence in court, false statements given in response to Hansard to help secure conviction. We also want to be able to publicise the fact that Hansard denials and partial disclosures are sometimes prosecuted. We cannot realistically do either of these unless we comply with the Gill decision.