1. CONFIDENTIALITY, PRIVILEGE AND THE TAX ADVISER CUSTOMS & EXCISE APPROACH Michael Conlon QC PUMP COURT TAX CHAMBERS

2. TOPICS COVERED 1.Introduction 2.Statutory powers 3.LPP and the C&E SP 4.Conclusions PUMP COURT TAX CHAMBERS

3. INTRODUCTION (1)Customs duties (2)Excise duties (3)VAT (4)IPT (5)Landfill tax (6)Climate change levy PUMP COURT TAX CHAMBERS

4. OVERVIEW (1) and (2):CEMA 1979 (3) Sch 11, VATA (4) Sch 7, FA 94 (5) Sch 5, FA 96 (6) Sch 6, FA 2000 also PACE 1984 PUMP COURT TAX CHAMBERS

5. SPECIFIC PROVISIONS VATA 1994, Sched 11 para 7 para 10 para 11 paras 12-13 PUMP COURT TAX CHAMBERS

6. FURNISHING INFORMATION Every person concerned in Supply, acquisition, importation Reasonably require Specific PUMP COURT TAX CHAMBERS

7. PRODUCING DOCUMENTS As for information (and 3rd party) Documents (incl. P&L, balance sheet) Reasonably require Specific PUMP COURT TAX CHAMBERS

8. ENTRY AND SEARCH Inspection Search warrant Reasonable ground (fraud offence) Terms of warrant Seize/remove documents or things PUMP COURT TAX CHAMBERS

9. PRODUCTION ORDERS COPIES PUMP COURT TAX CHAMBERS

10. LEGAL PROFESSIONAL PRIVILEGE Nature of right Relationship with C&E powers Black sacks and Popely PUMP COURT TAX CHAMBERS

11. C&E STATEMENT Tax adviser Confidential tax advice Included? Mixed material “Legal” override? PUMP COURT TAX CHAMBERS

12. CONCLUSIONS Scope of the C&E SP Non-VAT cases Effect of Morgan Grenfell Limited shelf-life? Points to watch PUMP COURT TAX CHAMBERS

13. Confidentiality, Privilege and the Tax Adviser A Half-Day Seminar Wednesday 16 October 2002