R. v Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc.  BTC 8024
Court of Appeal.
Judgment delivered 15 January 1987.
Stamp duty – Discovery of documents – Share exchange on company merger – Revenue practice in relation to exemption from duty – Whether taxpayer company entitled to discovery of internal documents of the Revenue – Rules of the Supreme Court, O. 24, r. 8.