He was prosecuted despite his voluntary disclosure because the authorities were already on to his tax evasion.

A full voluntary disclosure before an investigation begins could reduce the penalty by up to 30%.

However, it was the voluntary disclosure about her brother's job in written evidence to the committee that was her undoing.

Voluntary disclosure to a third party of purportedly privileged communications has long been considered inconsistent with the privilege.

It remains to be seen whether the courts think that banks are obliged to give up information about taxpayers that the taxpayers won't, on our voluntary disclosure system, give up.