[2002] 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).

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