R (Morgan Grenfell & Co Ltd) v Special Comr of Income Tax

Subject Matter

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, s 20(1) (as substituted by Finance Act 1976, s 57(1), Sch 6 and amended by Finance Act 1989, s 142) — Human Rights Act 1998, Sch 1, Pt I, art 8

[2003] 1 AC 563; [2002] 2 WLR 255; [2001] 1 All ER 535; [2000] STC 965, DC

[2001] EWCA Civ 329; [2003] 1 AC 563; [2002] 2 WLR 255; [2002] 1 All ER 776; [2001] STC 497, CA

[2002] UKHL 21; [2003] 1 AC 563; [2002] 2 WLR 1299; [2002] 3 All ER 1; [2002] STC 786, HL(E)

Appellate History

Commentary

Blackstones Criminal Practice 2025
Legal Professional Privilege - Statutory Provisions F10.19

Blackstones Civil Practice 2023
Right to Privacy and Confidentiality and Civil Litigation 91.52

Legal Professional Privilege 50.103

Legal Professional Privilege - Statutory exclusion of legal professional privilege 50.104