Wednesday, 23 January 2013

UK: England and Wales: legal advice privilege, tax law and accountants

The Supreme Court gave judgment earlier today in R (on the application of Prudential plc and another) (Appellants) v Special Commissioner of Income Tax and another (Respondents) [2013] UKSC 1 and held (by a 5:2 majority) that legal advice privilege at common law apply did not apply where accountants gave advice in respect of tax law. A copy of the judgment is available here or here (pdf). A summary of the decision is available here (pdf) and also in the below video recording from the Supreme Court in which Lord Neuberger delivers the court's decision.

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