IT is the biggest showbiz spat of the year — and now Kanye West and Kim Kardashian’s feud with Taylor Swift is about to go to the next level.

After Taylor denied ever approving Kanye’s song Famous, in which the lyrics brand her a “b****”, Kim claimed that the phone call where she did so was recorded on film.

NowThe Sun can confirm the tape DOES exist, having seen the legal letter in which Taylor’s lawyers order Kanye to destroy it.

Friends of Kanye believe it shows that Taylor has something to hide and that she has not been truthful about her part in the controversial song.

A source close to the rapper said: “Taylor got her lawyers to threaten Kanye and demanded that the recording was killed.

“They stressed the phone call was confidential and that publishing it would violate her rights.

“It validates that a taped conversation where Taylor was on board with the song does exist, and just shows how worried she is about the truth coming out.”

In an explosive interview last week, Kim said: “I swear, my husband gets so much sh*t for things when he really was doing proper protocol and even called to get it approved.”

But an angry Taylor hit back straight away with a powerful statement.

Her rep said: “Taylor does not hold anything against Kim Kardashian as she recognises the pressure Kim must be under and that she is only repeating what she has been told by Kanye West.

“However, that does not change the fact that much of what Kim is saying is incorrect.

“Kanye West and Taylor only spoke once on the phone while she was on vacation with her family in January of 2016 and they have never spoken since.

“Taylor has never denied that conversation took place. It was on that phone call that Kanye West also asked her to release the song on her Twitter account, which she declined to do.

“Kanye West never told Taylor he was going to use the term, ‘that bitch’ in referencing her.

“A song cannot be approved if it was never heard. Kanye West never played the song for Taylor Swift.

“Taylor heard it for the first time when everyone else did and was humiliated.

“Kim Kardashian’s claim that Taylor and her team were aware of Famous being recorded is not true, and Taylor cannot understand why Kanye West, and now Kim Kardashian, will not just leave her alone.”

That’s definitely not going to happen.

This story originally appeared in The Sun.