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Tax Case Round-Up

Alan Dolton Editor of Tolley's Tax Cases reviews some of the most significant decisions reached in 2002
The House of Lords reached decisions in two cases affecting direct tax during 2002. The case which Taroused most interest in the professional press is R (oao Morgan Grenfell & Co Ltd) v Special Commissioner. Allowing the company's appeal Lord Hoffmann held that the principle of legal professional privilege was 'absolute' and was 'based not merely upon the general right to privacy but also upon the right of access to justice'. He also observed that when the relevant provisions of TMA were debated in the House of Commons the Chief Secretary to the Treasury had stated that 'the purpose of this part of the schedule is not to require privileged and confidential...

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