In 1998 there was significant controversy about whether the UK money‐laundering legislation applied to the laundering of the proceeds of both domestic and foreign tax evasion. Despite the issue receiving widespread publicity at that time, in particular in the Guardian, the topic still attracts controversy today, particularly if it is suggested that the existing legislation applies to foreign tax evasion. There are a number of arguments used by the opponents to any suggestion that foreign tax evasion is caught in this way, the principal one of which appears to be that, as a matter of public policy, the English courts will not provide assistance to a foreign state in the collection of its taxes. For the reasons given below, the author does not believe that on closer examination that rule of public policy is applicable.
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