Practice and Procedure

R (on the application of MORVILLE TRADING LTD) (Claimant) v (1) MANCHESTER CROWN COURT (2) REVENUE & CUSTOMS COMMISSIONERS (Defendants) (3) DELOITTE LLP (4) CHIEF CONSTABLE OF LANCASHIRE (Interested Parties) (2009)

PUBLISHED November 13, 2009

[2009] EWHC 3680 (Admin)

The Revenue's approach towards the treatment and isolation of material potentially attracting legal professional privilege, as produced by taxpayers' accountants pursuant to a lawfully obtained production order for the purposes of an investigation into suspected VAT fraud, had not demonstrated any illegality. It was not arguably unlawful for anyone employed within the Revenue to see documents claimed to attract legal professional privilege.

QBD (Admin) (Burnett J)