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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Key concepts: Use in public court

Most treaties and other agreements provide that information can be disclosed in public court. It is normal to advise the jurisdiction that provided the information that it will be used as evidence in court.  This gives them an opportunity to redact any information such as names of particular members of staff which do not need to be revealed.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)