901 Application to High Court: production of books, information, etc

The power in this section is similar to that in section 900 in that it enables an authorised officer to obtain from a person, books, etc and information, etc which are relevant to a liability in relation to that person. The section allows the officer to apply to a judge of the High Court for an order directing the person concerned to comply with the officer’s requirements in so far as the judge so directs and in accordance with any conditions he or she may impose. As is the case in section 900, a person carrying on a profession can-not be obliged to disclose-

• information which is bound by legal privilege,
• confidential medical information, or
• confidential professional advice given to a client (other than advice given as part of a dishonest, fraudulent or criminal purpose).

Relevant Date: Finance Act 2019