The Law Reports (Appeal Cases)
[2003] 1 AC 563
House of Lords
Regina (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax and another
[2001] EWCA Civ 329; [2002] UKHL 21
2000 Oct 16,
17;
Nov 8
2001 Feb 12, 13;
March 2
2002 April 10, 11, 15;
May 16
Nov 8
2001 Feb 12, 13;
March 2
2002 April 10, 11, 15;
May 16
Buxton LJ and Penry-Davey J Schiemann, Sedley LJJ and Blackburne J Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Hope of Craighead, Lord Hobhouse of Woodborough and Lord Scott of Foscote
Practice
— Discovery
— Privilege
— Legal 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 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 and amended by Finance Act 1989 (c 26), s. 142)