Regina v Commissioners of Inland Revenue, Ex Parte Tamosius and Partners: QBD 10 Nov 1999

Officers executing a search warrant under the Taxes Management section could properly have accompany them, a legally qualified person who could make immediate assessments of any claim for protection for materials at the property searched by way of legal professional privilege. Such a procedure was sensible. An assertion of a claim of legal privilege was not to be accepted simply as asserted.


Times 10-Nov-1999, Gazette 25-Nov-1999, [2000] 1 WLR 453


Taxes Management Act 1970 20C

Cited by:

CitedPrudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another Admn 14-Oct-2009
The company had obtained legal advice but had taken it from their accountants. The Revenue sought its disclosure, and the company said that as legal advice it was protected by legal professional privilege.
Held: The material was not protected. . .
Lists of cited by and citing cases may be incomplete.

Criminal Practice, Taxes Management

Updated: 09 April 2022; Ref: scu.85197