36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
R v. O’Kane and Clarke, ex p. Northern Bank Ltd [1996] STC 1249 (QBD)

Notices requiring a third party to produce documents, issued by the Inland Revenue during tax investigations. s.20(3) TMA 1970.The notices were quashed on the grounds (a) that they required the production of conjectural as distinct from actual documents and for that reason were outside the scope of s.20(3) TMA 1970; and (b) that they were oppressive and unfair in that they required production of material which would be largely or wholly ignored by the Revenue.N.B. Ground (a) above disapproved by the Court of Appeal in R v. IRC, ex p. Ulster Bank Ltd [1997] STC 832; ground (b) left standingDavid Goldberg KC and John Walters appeared for the taxpayer

Latest news:

Gray’s Inn Tax Chambers is deeply saddened to learn of the death of Her Majesty Queen Elizabeth II.
We join the nation in mourning and our condolences are with the Royal Family.
09 Sep 2022
Gray’s Inn Tax Chambers has been nominated in the Chambers UK Bar Awards 2022
Gray’s Inn Tax Chambers are delighted to have been have been nominated for Tax Set of the Year.
31 Aug 2022
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review