Mount Murray Country Club Ltd. And Ors v. Macleod and Ors

Citation:

75 TC 197 and [2003] UKPC 53

Judgment Date:

07 July 2003

 (disclosure of documents by tax authorities to Commission of Enquiry – confidentiality – public interest immunity)

Income tax—Confidentiality—Disclosure of documents—Commission of Inquiry requiring disclosure of tax files by tax authorities—Whether disclosure improper—Inquiries (Evidence) Act 1950 (Isle of Man), s 1, Income Tax Act 1970 (Isle of Man), s 106.