The Inland Revenue Commissioners are not able to command the production of documents which it only conjectured to exist. Citations: Times 03-Oct-1996 Statutes: Taxes Management Act 1970 20(3) Litigation Practice, Taxes Management Updated: 09 April 2022; Ref: scu.87491
The House heard an application judicially to review a notice served by an inspector of taxes under section 20 of the 1970 Act, requiring T C Coombs and Co to deliver or make available for inspection documents in their possession relevant to the tax liability of the taxpayer, their former employee. The notice was given … Continue reading Regina v Inland Revenue Commissioners, Ex parte T C Coombs and Co: HL 1991