on law.. For a discussion of the relevant principles see R v 1[2008] EWCA Crim 3062. See also XYZ v Revenue and Customs Comm [20101 EWHC 1645 (Ch). Agana( v HMRC[2011) STC 1000. and Crown Prosecution Service v G011;1120131 NM 276. The effect of this provision is to render inadmissible in evidence mate