I don't know enough about the law to quote it, but as a man in the street I am guessing if it was a civil case you would need to engage a solicitor to prosecute it or do it yourself by going through the county court (funding it yourself & claiming the costs back). If it was a criminal case it just needs reporting to the authorities & the police will investigate make up a prosecution file & forward that to the CPS who decide if it's in the public interest, the likelihood of a succesful conviction etc. This way it is obviously publicly funded. Isnt there an offence somewhere of submitting a false instrument to obtain pecuniary advantage? similar to falsifying your mortgage application to obtain money from the building society/bank. Isn't this similar? The taxi company are submitting false invoices to gain money. Isn't there another offence of gaining goods, money or property by deception? I could go on but I only came out for a pint of milk ;-)