R v Macdonald (HM Inspector of Taxes) and Inland Revenue Commissioners, ex parte Hutchinson & Co & Ors.  BTC 217
Queen’s Bench Division (Crown Office List).
Judgment delivered 22 May 1998.
Judicial review – Revenue’s power to call for documents – Information relating to overseas client accounts requested – Explanations given by applicants not put before commissioner whose consent to issue of notices was sought – Whether notices requiring documents and information valid – Taxes Management Act 1970, s. 20.