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United Kingdom Case Law

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Tax law [2023] UKFTT 71 (TC)

THIRD PARTY and TAXPAYER v Revenue & Customs (Information Notice - application by HMRC for information notices relating UK properties)

THIRD PARTY and TAXPAYER v Revenue & Customs (Information Notice - application by HMRC for information notices relating UK properties) [2023] UKFTT 71 (TC) (19 January 2023)

The tribunal approved HMRC’s third-party information notice to a firm of solicitors, finding the request proportionate, justified, and not wholly barred by privilege.

  • Information notice
  • Legal professional privilege
  • Third party disclosure
  • Human rights (article 8)
  • Data protection
  • Confidentiality
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Tax law [2023] UKFTT 71

THIRD PARTY and TAXPAYER v Revenue & Customs (Information Notice - application by HMRC for information notices relating UK properties)

THIRD PARTY and TAXPAYER v Revenue & Customs (Information Notice - application by HMRC for information notices relating UK properties) [2023] UKFTT 71 (TC) (19 January 2023)

The Tribunal approved HMRC’s third-party information notice for conveyancing records, holding the request was justified, proportionate, and not wholly privileged.

  • Information notice
  • Legal professional privilege
  • Human rights
  • Data protection
  • Confidentiality
  • Conveyancing
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Tax law [2018] UKFTT 502

DAC Beachcroft LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other)

DAC Beachcroft LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 502 (TC) (06 September 2018)

The tribunal held that many conveyancing-file documents were covered by legal advice privilege, but ordered disclosure of specified non-privileged documents with redactions.

  • Corporation tax
  • Information notices
  • Legal professional privilege
  • Disclosure obligations
  • Conveyancing transactions
  • Legal-professional-privilege
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Tax law [2018] UKFTT 502 (TC)

DAC Beachcroft LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other)

DAC Beachcroft LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 502 (TC) (06 September 2018)

The tribunal held that legal advice privilege applied to most conveyancing-file communications, but ordered disclosure of specific non-privileged documents and redacted client-care letters.

  • Legal professional privilege in conveyancing transactions
  • Disclosure obligations under schedule 36 finance act 2008
  • Resolution of privilege disputes under rdpc regulations
  • Legal-professional-privilege
  • Conveyancing
  • Hmrc-information-notice
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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.