I11.382 Perjury

I11.382 Perjury

False evidence under oath. Proceedings may be brought under the Perjury Act 1911 in respect of false statements material to the proceedings which are wilfully made under oath in any proceedings where evidence may be given on oath1. Proceedings before the First-tier Tribunal fall within this category of proceedings, since they have power to permit or require witnesses to give evidence on oath2. In Hood-Barrs3 the taxpayer was convicted of perjury having given false evidence under oath at a hearing of his appeal against an income tax assessment before the Special Commissioners. He was sentenced to imprisonment and

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