Michael Allcock, 44, of Colchester, Essex, was charged by Bow Street magistrates along with Hisham Othan Alwan, 53, a businessman, and David Shamoon, 63, an Iraqi-born entrepreneur.
All three were granted bail, Mr Allcock on the condition that he reside at his home address, provide a surety of pounds 5,000 and that he surrender his passport.
Mr Shamoon has to provide two sureties of pounds 50,000 and a security of pounds 100,000; Mr Alwan, sureties totalling pounds 20,000.
Mr Allcock was suspended from his duties at the Inland Revenue, where he worked as one of the leading investigators, in September 1992. No explanation was given.
He led the team investigating the tax affairs of Polly Peck prior to its collapse. Mr Allcock told reporters last year that he was also investigating allegations that senior City figures were trading on insider information.Reuse content