TaxCorporate TaxLaw Lords reject Revenue’s advice demands

Law Lords reject Revenue's advice demands

Attempts by the Inland Revenue to demand confidential tax avoidance advice were quashed in the House of Lords yesterday.

Law Lords voted unanimously to overturn rules which allow tax inspectors to demand that companies and wealthy individuals disclose confidential legal advice.

The decision follows the case brought by Morgan Grenfell against the Revenue – in 1999 the investment bank refused to disclose to tax inspectors legal advice it had received on a tax avoidance property scheme it had sold to Tesco.

The Revenue had been increasingly using its ‘section 20’ powers to demand documents and raid premises following a ruling last year that allowed the Revenue to override normal legal privilege.

Related Articles

Big names, little tax: Airbnb, Facebook, Kellogg’s, eBay

Corporate Tax Big names, little tax: Airbnb, Facebook, Kellogg’s, eBay

2m Alia Shoaib, Reporter
New trading allowance: simplicity, but not as we know it

Administration New trading allowance: simplicity, but not as we know it

2m Emma Rawson, ATT Technical Officer
EU divided over radical tax reforms targeting tech giants

Corporate Tax EU divided over radical tax reforms targeting tech giants

3m Alia Shoaib, Reporter
‘Improve rather than lose’ disincorporation relief, tax body urges

Administration ‘Improve rather than lose’ disincorporation relief, tax body urges

3m Austin Clark, Reporter
How to educate your clients about tax avoidance

Corporate Tax How to educate your clients about tax avoidance

3m Clear Books | Sponsored
CGT clampdown nets HMRC £124m – but could lead to increase in use of avoidance schemes

Corporate Tax CGT clampdown nets HMRC £124m – but could lead to increase in use of avoidance schemes

3m Austin Clark, Reporter
‘Google tax’ nets HMRC £281m

Corporate Tax ‘Google tax’ nets HMRC £281m

3m Emma Smith, Managing Editor
Should I incorporate my buy-to-let business?

Corporate Tax Should I incorporate my buy-to-let business?

4m Emma Rawson