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Simon James

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Legal professional privilege

In Taxation, 14 October 2004, page 35, you comment on the recent changes to the disclosure rules relating to tax avoidance schemes and report advice that 'the point about legal privilege is that it is the information that is privileged, not the person'.

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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