The Weekly Law Reports
[2002] 2 WLR 255
Court of Appeal
Regina (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax and another
[2001] EWCA Civ 329
2000 Oct 16,
17;
Nov 8
2001 Feb 12, 13;
March 2
Nov 8
2001 Feb 12, 13;
March 2
Buxton LJ and Penry-Davey J Schiemann, Sedley LJJ and Blackburne J
Practice
— Discovery
— Privilege
— Professional privilege
— Tax inspector's investigation
— Inspector seeking special commissioner's consent to give notice requiring taxpayer to disclose documents attracting legal professional privilege
— Commissioner refusing inter partes and giving consent
— Whether statutory disclosure regime excluding legal professional privilege
— Whether inspector entitled to give notice in respect of privileged documents
— Whether taxpayer entitled to oral hearing before commissioner
—
Taxes Management Act 1970 (c 9), s. 20(1)(7) (as substituted by Finance Act 1976 (c 40), s. 57(1), Sch. 6)
[1]
—
Human Rights Act 1998 (c 42), Sch. 1, Pt I, art 8
[2]