Taxes Management Act Possession or Power

During my research on document disclosure in the UK, I cam across a great article by DLA Piper on the duty to disclose documents under the Taxes Management act. It explains in easy to understand terms, the duty to disclose document in your ‘power’ or ‘possession’.

Please see http://www.legal500.co.uk/devs/uk/cc/ukcc_013.htm .  Similar concepts apply in the CPR rules Part 31.8:

31.8

(1) A party’s duty to disclose documents is limited to documents which are or have been in his control. (2) For this purpose a party has or has had a document in his control if – (a) it is or was in his physical possession; (b) he has or has had a right to possession of it; or (c) he has or has had a right to inspect or take copies of it.

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