Thursday, 17 January 2013

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

The Supreme Court has announced that it will hand down its judgment next week in R (on the application of Prudential plc and another) (Appellants) v Special Commissioner of Income Tax and another (Respondents). At issue was whether, at common law, legal professional privilege applied to communications between a client and an accountant seeking and giving legal advice on tax law. The Court of Appeal unanimously held that it did not apply (see [2010] EWCA Civ 1094). For some further background information see here.

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