Queen’s Bench Division (Crown Office List).

Carnwath J.

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.

  This was an application for judicial review seeking to quash notices requiring production of documents issued under the Taxes Management Act 1970, s. 20.

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