PRACTICE DiscoveryPrivilegeLegal professional privilegeAccountants advising taxpayer company on tax lawInspector of taxes serving notices requiring disclosure of communications passing between taxpayer and accountantsWhether advice given by accountants on tax law protected by legal advice privilegeWhether material sought privilegedTaxes Management Act 1970, s 20(1)(3) (as substituted by Finance Act 1976, s 57(1), Sch 6 and amended by Finance Act 1989, s 142)

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