Solicitor Loses Privilege Case to Revenue Commissioners

Revenue Commissioners Have Extra Powers To Demand Papers
R (Cooke) v Revenue and Customs Commissioners
[2007] EWHC 81 (Admin)
QBD
30 January 2007
Daily Law Notes Summary
The procedural safeguards to protect a taxpayer who was required
by a tax inspector to produce documents under s 20 of the Taxes
Management Act 1970 did not apply to the Revenue Commissioners
exercising their powers under s 20(3) and 20B(3) to require the
production of documents from a taxpayer’s solicitor.