Lonrho Plc v Fayed and Others (No 4)
| Jurisdiction | England & Wales |
| Judgment Date | 23 June 1993 |
| Date | 23 June 1993 |
| Court | Queen's Bench Division |
Queen's Bench Division
Before Mr Justice Popplewell
Documents - public interest immunity - tax documents in hands of taxpayer
Public interest immunity attached to tax documents in the possession of the taxpayer regardless of whether the Inland Revenue claimed public interest immunity. The documents were, however, ordered to be produced as the public interest in the administration of justice outweighed the public interest immunity.
Mr Justice Popplewell so held in the Queen's Bench Division, giving judgment in open court after a hearing in chambers, when allowing an application for discovery and inspection of documents which related to the tax affairs of the defendants, Mohammed Al-Fayed, Salah Fayed and Ali Fayed, and which were in their possession.
As a result of the Inland Revenue investigating the tax affairs of the Fayeds for 1984-1985 and 1988-1990 a number of documents relating to their tax affairs came into existence. Those documents formed the subject matter of Lonrho's application.
Mr Jonathan Sumption, QC and Mr Alastair Walton for Lonrho; Mr Gordon Pollock, QC and Mr Victor Lyon for the Fayeds.
MR JUSTICE POPPLEWELL said that it was accepted that public interest immunity attached to tax documents in the hands of the Inland Revenue but it was a novel proposition that public interest immunity also extended to documents in the hands of the taxpayer.
Mr Sumption submitted that it made no difference from whom the disclosure was sought and that the same documents in a taxpayer's hands were similarly protected.
The Inland Revenue maintained a neutral position in relation to the tax documents.
Mr Pollock observed that in other cases there had been a claim for public interest immunity by the authority and supported by a certificate from the relevant minister.
He submitted that documents in the possession of a private individual were not subject to the public interest immunity claim.
His Lordship stated that he was bound by authority to hold that public interest immunity did attach to those documents: see Chatterton v Secretary of...
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