Regina (Cooke) v Revenue and Customs Commissioners: QBD 30 Jan 2007

The claimant solicitor sought a judicial review of a requirement made by the revenue that he must produce the papers of his client taxpayer under the section.
Held: The effect of the section was to require a notice to be given by a commissioner and not by an inspector, and altered the applicable provisions according to who served the notice. The section left unsaid the extent to which the commissioners could delegate their functions, and any decision remained subject to the possibility of a judicial review. A public authority has a duty to provide full and fair disclosure and explanations.


Munby J


Times 12-Feb-2007


Taxes Management Act 1970 20


England and Wales


AppliedRegina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd HL 16-May-2002
The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege.
Held: Legal professional privilege is a fundamental part of . .
Lists of cited by and citing cases may be incomplete.

Legal Professions, Taxes Management

Updated: 07 May 2022; Ref: scu.248919