R v Inland Revenue Commissioners, ex parte Taylor (No. 2).  BTC 281
Court of Appeal (Civil Division).
Lord Donaldson MR, Nourse and Bingham L JJ.
Judgment delivered 23 March 1990.
Income tax – Notice requiring delivery of document by solicitor to tax inspector for purpose of investigation into his affairs – Documents demanded included material concerning subject matter of assessments under appeal and material relating to clients – Whether power to issue notice in relation to documents relevant to pending appeal – Whether delivery of documents relating to clients would breach duty of confidentiality – Taxes Management Act 1970, sec. 20(2).