R v Special Commr & Anor, ex parte Morgan Grenfell & Co Ltd.  BTC 223
 UKHL 21.
House of Lords.
Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Hope of Craighead, Lord Hobhouse of Woodborough, Lord Scott of Foscote.
Judgment delivered 16 May 2002.
Corporation tax – Production of documents – Legal professional privilege – Tax avoidance – Tax inspector issued notice for production of documents relating to advice obtained about tax avoidance scheme – Whether appellant entitled to claim legal professional privilege in relation to documents – Taxes Management Act 1970, s. 20(1).