PROCEDURE – Evidence – Witness summons granted to Commissioners against appellant’s accountant – Application by accountant to set aside summons – Conceded that no professional privilege arises – Whether accountant protected by anything analogous to privilege – Whether statement of policy in public notice is agreement binding upon commissioners – Whether summons ought to be set aside on ground that accountant will be forced to give evidence in breach of confidence – VAT Trib Rules 1986, r 22(6), (8) – Public Notice 700/47/93
PROCEDURE – Direction that Commissioners should serve witness statements by given date – Failure by Commissioners to serve witness statement of Appellant’s accountant – No witness statement in existence – Whether Appellant prejudiced thereby – Whether ground for setting aside witness summons – Application dismissed
EVIDENCE – witness summons granted to Commissioners against Appellant’s accountant – Application by accountant to set aside – Whether summons should be set aside on ground that account will be forced to give evidence in breach of confidence – whether Commissioners contractually bound by Public Notice 700/47/93 to treat client’s communications to an accountant in same way as those to a solicitor – Application dismissed
HUMAN RIGHTS – Witness summons granted to Commissioners against Appellant’s accountant – No professional privilege arises – Whether breach of Article 6 of ECHR – Whether discrimination against Appellant on ground that no accountant has been compelled to give evidence in breach of confidence before – Whether discrimination in that a solicitor would be protected by privilege but not an accountant – ECHR Art 6, 14
[2003] UKVAT V18195
Bailii
England and Wales
Updated: 08 October 2021; Ref: scu.247575
