Queen’s Bench Division.

[The appeal against this decision is reported at [1989] BTC 251.]

Judgment delivered 8 July 1988.

Income tax – Notice requiring delivery by stockbrokers to tax inspector of documents relating to clients’ affairs – Inspector did not give reasons for belief that clients were connected with taxpayer whose tax liability was under investigation – Whether Revenue entitled to issue notice – Taxes Management Act 1970, sec. 20(3).

  This was an application for judicial review seeking an order quashing a notice issued to the applicants by an inspector of taxes under the Taxes Management Act 1970, sec. 20(3).

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