Read the full judgment text of HCA 007266/1998 on BabelCite. This High Court CFI judgment was delivered on 2 March 2000.
1. The Plaintiff brought this action against the 1st and the 2nd Defendants. The background of the action as appearing from the Amended Statement of Claim is that in March 1994, the Inland Revenue Department ("IRD") indicated to the Plaintiff that it intended to carry out an investigation into the tax affairs of the Plaintiff and also the group of companies to which the Plaintiff was the beneficial owner. The Plaintiff handed over records of the group's accounts to the IRD for the purpose of the