Mr. Green's figures were based on checks every hour conducted by the U.K.'s Border Force.

WSJ: Border Delay Data Leave Fliers Up in the Air

Investors subject to the new reporting should think twice before filing early, says Mr. Green's partner, Darren Neuschwander.

WSJ: Tax Report: When Your Broker 'Outs' You

Jill Pay was giving evidence on 7 December 2009 to the specially convened Committee on Issue of Privilege, set up following the search of Mr Green's offices.

BBC: Committee on Issue of Privilege