17 September 2010 - Divisional Court refuses Canadian extradition request in Hertel v Government of Canada

The Divisional Court has upheld a Canadian national’s appeal against an order extraditing him for tax evasion on the grounds that the Canadian government had failed to show that the conduct if transposed would have led to a UK tax charge and could therefore constitute the common law offence of cheating the Revenue. The Canadian government had submitted that potential charges of corporation tax, tax on emoluments and tax on distributions would have arisen. Henry Legge appeared for the successful Appellant on the tax issues. The Divisional Court's judgment can be found here.