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.
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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