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R (on the application of Prudential plc & anr) v Special Commissioner of Income Tax & anr WTLR(w) 2013-03
WTLR Issue: Web Only
R (on the application of Prudential plc and another)
V
Special Commissioner of Income Tax and another
LORD NEUBERGER (with whom Lord Walker agrees) Introductory 1. The specific issue raised by this appeal is whether, following receipt of a statutory notice from an inspector of taxes to produce documents in connection with its tax affairs, a company is entitled to refuse to comply on the ground that the documents are covered by …