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					          CONFIDENTIALITY,
        PRIVILEGE AND THE TAX
               ADVISER

  CUSTOMS & EXCISE APPROACH

              Michael Conlon QC

PUMP COURT TAX CHAMBERS
   TOPICS COVERED
 1.     Introduction
 2.     Statutory powers
 3.     LPP and the C&E SP
 4.     Conclusions



PUMP COURT TAX CHAMBERS
               INTRODUCTION
(1)   Customs duties
(2)   Excise duties
(3)   VAT
(4)   IPT
(5)   Landfill tax
(6)   Climate change levy
PUMP COURT TAX CHAMBERS
                    OVERVIEW
(1) and (2):        CEMA 1979
(3) Sch 11, VATA
(4) Sch 7, FA 94
(5) Sch 5, FA 96
(6) Sch 6, FA 2000
also PACE 1984
PUMP COURT TAX CHAMBERS
        SPECIFIC PROVISIONS
VATA 1994, Sched 11
   • para 7
   • para 10
   • para 11
   • paras 12-13


PUMP COURT TAX CHAMBERS
    FURNISHING INFORMATION

•     Every person concerned in
•     Supply, acquisition, importation
•     Reasonably require
•     Specific



PUMP COURT TAX CHAMBERS
    PRODUCING DOCUMENTS

•     As for information (and 3rd party)
•     Documents (incl. P&L, balance sheet)
•     Reasonably require
•     Specific



PUMP COURT TAX CHAMBERS
          ENTRY AND SEARCH
•     Inspection
•     Search warrant
•     Reasonable ground (fraud offence)
•     Terms of warrant
•     Seize/remove documents or things


PUMP COURT TAX CHAMBERS
        PRODUCTION ORDERS



      COPIES




PUMP COURT TAX CHAMBERS
    LEGAL PROFESSIONAL PRIVILEGE


•     Nature of right
•     Relationship with C&E powers
•     Black sacks and Popely




PUMP COURT TAX CHAMBERS
             C&E STATEMENT

•     Tax adviser
•     Confidential tax advice
•     Included?
•     Mixed material
•     “Legal” override?

PUMP COURT TAX CHAMBERS
                CONCLUSIONS

•     Scope of the C&E SP
•     Non-VAT cases
•     Effect of Morgan Grenfell
•     Limited shelf-life?
•     Points to watch

PUMP COURT TAX CHAMBERS
Confidentiality, Privilege and the Tax Adviser



              A Half-Day Seminar

          Wednesday 16 October 2002

				
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