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Special Commissioner and Another, Ex P Morgan Grenfell & Co Ltd, R v.

Special Commissioner and Another, Ex P Morgan Grenfell & Co Ltd, R v.

Case [2002] UKHL 21

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Case: [2002] UKHL 21
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Cases Citing This Decision

NZDSOS Inc v Medical Council of New Zealand [2024] NZHC 3538
Citation 1

…LC 9 Cropp v Judicial Committee [2008] NZSC 46, [2008] 3 NZLR 774 at [26] adopting R (Morgan Grenfell & Co Ltd) v Special Commissioners of Income Tax [2002] UKHL 21, [2003] 1 AC 563.…
Easton v New Zealand Guardian Trust Company Ltd [2021] NZHC 519
Citation 2 (Para 7)

…, Oxford University Press, Oxford, 2018) at [1.09]– [1.12]. [Thanki]. 7 See Regina (Morgan Greenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21 ; [2003] 1 AC 563 at [7] per Lord Hoffman.…
New Zealand Council of Licensed Firearms Owners Inc v Minister of Police [2020] NZHC 1456
Citation 3

…for the Home Department ex parte Simms , above n 26, at 131. 64 At [143], citing R (Morgan Grenfell & Co Ltd) v Special Commissioners of Income Tax [2002] UKHL 21, [2003] 1 AC 563 at 45. 65 R v Secretary of State for the Home Department ex parte Simms , above n 26, at 131.…
Belgiorno-Nettis v Auckland Unitary Plan Independent Hearings Panel [2018] NZHC 459
Citation 4 (Para 45)

…Council v Independent Fisheries Ltd [2012] NZCA 601, [2013] 2 NZLR 57 at [140]. 15 R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21, [2003] 1 AC 563 at [45], cited in Canterbury Regional Council v Independent Fisheries Ltd [2012] NZCA 601, [2013] 2 NZLR 57 at [141]. 16 Commerce Co…
Sharpe v Grobbel [2017] NSWSC 1065
Citation 5 (Para 13)

…]. 3. R v Central Criminal Court; ex parte Francis & Francis [1989] AC 346 at 383; Ex parte Morgan Grenfell [2003] 1 AC 563 at 610; [2002] UKHL 21 at [25]; Prince Jefri Bolkiah v KPMG [1999] 2 AC 222 at 236-7; [1999] 1 All ER 517 at 528-9; Lavallee, Rackel & Heintz v Canada (Attorney-General) 2002 SCC 61. 4. Nati…
Canterbury Regional Council v Independent Fisheries Ltd [2012] NZCA 601
Citation 6 (Para 45)

…[103] R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21, [2003] 1 AC 563 at [45] (emphasis in the original).…
Tilba Tilba Stud (WA) (ACN 065 413 747) as trustee for the Tilba Tilba Stud Trust v The Executive Officer of Agriculture Western Australia [2004] WASC 31
Citation 7

…rporation [1999] HCA 45; (1999) 199 CLR 575 Purkess v Crittenden (1965) 114 CLR 164 R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21 R v Secretary of State for the Home Department; Ex parte Simms [2000] 2 AC 115 Romeo v Conservation Commission of the Northern Territory [1998] HCA 5…
R (on the application of Black) (Appellant) v Secretary of State for Justice (Respondent) [2017] UKSC 81
Citation 8

…xt and their purpose. In this context, it is clear that Lord Hobhouse’s dictum in R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21; [2003] 1 AC 563, at para 45, that “A necessary implication is one which necessarily follows from the express provisions of the statute construed in th…
McE, Re (Northern Ireland) [2009] UKHL 15
Citation 9

…ed, so long as the privilege lasted. Lord Hoffmann described it in similar terms in R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21, [2003] 1 AC 563, 606-607, at para 7.…
Bank Mellat v Her Majesty's Treasury (No. 1) [2013] UKSC 38
Citation 10

…of this procedure: see R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21, [2003] 1 AC 563, para 45 per Lord Hobhouse. For these reasons I was of the opinion at the end of the hearing on the first day's argument that it was not open to the Supreme Court to adopt a closed material pr…
Black, R (on the application of) v Secretary of State for Justice [2017] UKSC 81
Citation 11

…xt and their purpose. In this context, it is clear that Lord Hobhouse’s dictum in R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21; [2003] 1 AC 563, at para 45, that “A necessary implication is one which necessarily follows from the express provisions of the statute construed in th…
The Child Poverty Action Group v Secretary of State for Work and Pensions [2010] UKSC 54
Citation 12

…s [2000] 2 AC 115. He relies, for example, on R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21, [2003] 1 AC 563, where the question was whether section 20 of the Taxes Management Act 1970 overrode legal professional privilege. The House of Lords held that it did not do so. Lord Hof…
For Women Scotland Ltd v The Scottish Ministers [2025] UKSC 16
Citation 13

…plication. The "necessary implication" test was discussed by the House of Lords in R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21, [2003] 1 AC 563. That case concerned the abrogation of an important common law right, namely the right to rely on legal professional privilege to res…
Miller & Anor, R (on the application of) v Secretary of State for Exiting the European Union (Rev 3) [2017] UKSC 5
Citation 14

…as a matter of necessary implication. As Lord Hobhouse of Woodborough explained in R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21; [2003]1 AC 563, para 45:…
Prudential plc & Anor, R (on the application of) v Special Commissioner of Income Tax & Anor [2013] UKSC 1
Citation 15

…rs before serving a notice under either subsection. It was established by R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21, [2003] 1 AC 563 ("Morgan Grenfell") that the provisions of section 20 could not be invoked to force anyone to produce documents to which LAP attached. Lord Ho…
Jardine Strategic Ltd v Oasis Investments II Master Fund Ltd & Ors No 2 (Bermuda) [2025] UKPC 34
Citation 16

…man right. That characterisation of legal professional privilege was confirmed in R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax [2002] UKHL 21, [2003] 1 AC 563. Lord Hoffmann said at para 7 that it was common ground that the privilege is a fundamental human right long established in the common…

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