Hearings
England & Wales
17 Feb 1972 [1972] 2 QB 102; [1972] 2 WLR 835; [1972] 2 All ER 353, CA
01 Jun 1972 (pet all) [1974] AC 405; [1972] 1 WLR 833; [1973] 3 WLR 268; [1973] 2 All ER 1169, HL(E)
Alfred Crompton Amusement Machines Ltd v Customs and Excise Comrs (No 2)
Subject Matter
CROWN — Privilege — Objection to produce documents — Claim by head of department — Documents containing information from third parties supplied in confidence — Information in connection with determination of purchase tax and anticipated arbitration — Whether documents privileged on ground of confidence — Whether head of department appropriate person to make claim
[1972] 2 QB 102; [1974] AC 405; [1972] 2 WLR 835; [1973] 3 WLR 268
PRACTICE — Discovery — Privilege — Professional privilege — Purchase tax assessment dispute referred to arbitration — Communications between Customs and Excise Commissioners and own legal department — Communications in anticipation of arbitration proceedings — Whether privileged
[1972] 2 QB 102; [1974] AC 405; [1972] 2 WLR 835; [1973] 3 WLR 268
Appellate History
Alfred Crompton Amusement Machines Ltd v Customs and Excise Comrs (No 2) [1972] 2 QB 102; [1972] 2 WLR 835; [1972] 2 All ER 353, CA
Decision of the Court of Appeal affirmed on different grounds
M & W Grazebrook Ltd v Wallens [1973] ICR 256; [1973] 2 All ER 868, NIRC
Commentary
Blackstones Criminal Practice 2025
Legal Professional Privilege - Statutory Provisions
F10.20
Blackstones Civil Practice 2023
Legal Professional Privilege - Legal advice privilege - Examples of legal advice privilege
50.108
Legal Professional Privilege 50.103
Legal Professional Privilege - Litigation privilege: dominant purpose 50.110