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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 / A1.606 Disclosure of documents
Commentary

A1.606 Disclosure of documents

Administration and compliance

Formerly, although the Crown had a right to full disclosure in proceedings brought by it or against it, of the other party's documents before trial, it could not be compelled to give disclosure1. But since the passing of the Crown Proceedings Act 1947, any immunity which the Crown enjoys in this respect now rests upon statutory enactment and not, as formerly, upon the Royal Prerogative. Disclosure may now be ordered against the Crown unless injurious to the public interest2, and this proviso as to the public interest now therefore constitutes the only ground on which disclosure can be refused. The circumstances in which a Minister

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