RETURN – self-assessment -notice of intention to inquire into return – taxpayer practising as a solicitor – notice requiring taxpayer to produce clients’ ledger and clients’ cash book and certain documents to support the entries in both – whether reasonably required – whether taxpayer’s duty of confidentiality overrides obligation to produce – whether documents covered by legal professional privilege – whether disclosure would contravene Article 8 of the ECHR – whether disclosure would infringe the Data Protection Act 1998 – appeal dismissed – Taxes Management Act 1970 s 19A(2)
[2001] UKSC SPC00274
Bailii
England and Wales
Updated: 14 June 2021; Ref: scu.195369
