The rights of the inspectors to demand papers under the Act could override the protection of legal privilege which might otherwise be given to them. Construing the Act as a whole it was clear that legal professional privilege was not respected save where expressly preserved.
Citations:
Gazette 15-Dec-2000, Times 22-Nov-2000, [2000] EWHC Admin 415
Links:
Statutes:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Regina v A Special Commissioner ex parte Morgan Grenfell and Co Ltd; Regina v Martyn Rounding (HM Inspector of Taxes) ex parte Morgan Grenfell and Co Ltd CA 2-Mar-2001
The inspector of taxes had power to issue a notice requiring access to legally privileged material. The power given by the section included certain exceptions, and those were not to be extended. The special or general commissioners had no power to . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Legal Professions
Updated: 29 May 2022; Ref: scu.140231