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Home / Simons-Taxes /Administration and compliance /Part A1 Legal framework of the UK taxation system /Division A1.6 Crown privilege /Privilege as to production of documents / A1.605 Exercise of privilege

A1.605 Exercise of privilege

Administration and compliance

In practice when production of documents is applied for, eg by service on an officer of HMRC of a subpoena to produce them at the hearing of proceedings between subjects, a claim for privilege is made by filing an affidavit. The affidavit states that the matter has been fully

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E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

E8.811 National Insurance number—refusal of application

E4.1146 The PAYE cumulative basis—overview

B8.210 Restrictions on sideways loss relief

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

I5.1304 Beneficiary with contingent interest

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