Regina v Inland Revenue Commissioners, Ex Parte Davis Frankel and Mead (A Firm): QBD 11 Jul 2000

The power of the Board of the Inland Revenue to issue notices requiring information was both draconian and intrusive. Nevertheless it was proper to issue a notice to a respectable firm of solicitors who had acted over the years for the tax payer under investigation, might well put a substantial burden upon them, but could nevertheless be delegated to a tax inspector acting as special compliance officer. The power to delegate was not limited by the later Act.


Times 11-Jul-2000


Inland Revenue Regulation Act 1980 4(A), Finance Act 1976, Taxes Management Act 1970 20


England and Wales

Taxes Management

Updated: 28 April 2022; Ref: scu.85323