A Norwegian court issued two letters of request under the Hague Evidence Convention asking for the assistance of the English High Court in compelling testimony from two witnesses residing in England in connection with proceedings in Norway to collect taxes assessed against the estate of a wealthy Norwegian shipowner. After extensive litigation, Norway and the estate appealed to the House of Lords from a decision by the Court of Appeal that English courts lacked jurisdiction to accede to the requests because the Norwegian proceedings involved fiscal matters not within the meaning of “civil or commercial matters” as used in section 9(1) of the Evidence (Proceedings in Other Jurisdictions) Act of 1975 (ch. 34), which was enacted to implement the Hague Evidence Convention. The witnesses sought to uphold the Court of Appeal’s decision on lack of jurisdiction; they argued in the alternative that, even if there were jurisdiction, the letters of request should be denied execution because they constituted either an impermissible fishing expedition or “tax gathering” inconsistent with the decision in Government of India v. Taylor, or because execution would compel the witnesses to breach their duty of confidentiality as bankers. The House of Lords decided each of these issues in favor of Norway and the estate, and affirmed (i.e., “did not disturb”) the order obtained by Norway to compel testimony.