��Ƶ

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 / A1.602 Historical rule

A1.602 Historical rule

Administration and compliance

A1.602 Historical rule

Where the head of a public department or other similar state official, or any responsible officer acting under his instructions or with his consent, objects that documents contain information which it is contrary to public interest to disclose, Crown privilege (or public interest immunity) may be claimed. A Minister's certificate that disclosure of a class of documents, or the contents of particular documents, would be injurious to the

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

B3.325 General exclusions—first-year qualifying expenditure

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

C2.501A Compensation and capital gains tax—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1118 Calculation and payment of tax due on retrospective income

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.412 CFCs—excluded territories exemption