Banning v Wright (Inspector of Taxes): HL 1972

Lord Hailsham of St Marylebone LC pointed out that the word ‘waiver’ is derived from the same root as the word ‘waif’ – a thing, or person, abandoned. Lord Hailsham continued: ‘In my view, the primary meaning of the word ‘waiver’ in legal parlance is the abandonment of a right in such a way that the other party is entitled to plead the abandonment by way of confession and avoidance if the right is thereafter asserted.’


Lord Hailsham of St Marylebone LC


[1972] 2 All ER 987, [1972] 1 WLR 972


England and Wales

Cited by:

CitedPrudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Others CA 13-Oct-2010
The court was asked whether advice given by an accountant could be protected against disclosure by legal professional privilege. The company had taken advice from its accountants, and objected to disclosure of that advice to the tax authorities . .
Lists of cited by and citing cases may be incomplete.


Updated: 15 May 2022; Ref: scu.425247