Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
R (oao Prudential plc) v Special Commissioner (and related applications) (QB – 14 October)
A Special Commissioner gave consent for notices under TMA 1970 s 20 to be issued to two associated insurance companies. The companies applied for judicial review contending that some of the documents were subject to legal professional privilege and that some of the material sought was not relevant to any tax liability.
The QB rejected these contentions and dismissed the applications. Charles J held that 'for legal professional privilege to apply to legal advice and assistance it has to be...
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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
R (oao Prudential plc) v Special Commissioner (and related applications) (QB – 14 October)
A Special Commissioner gave consent for notices under TMA 1970 s 20 to be issued to two associated insurance companies. The companies applied for judicial review contending that some of the documents were subject to legal professional privilege and that some of the material sought was not relevant to any tax liability.
The QB rejected these contentions and dismissed the applications. Charles J held that 'for legal professional privilege to apply to legal advice and assistance it has to be...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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