Sorry for interrupting, but there is something we need to tell you...

We have updated our Cookie Policy to reflect changes in the law on cookies used on websites in Europe. This website uses cookies to maximize your experience and help us to understand how we can improve it. To find out more click here.

Cookies are text files containing small amounts of data which are downloaded to your computer, or other device, when you visit a website. Cookies allow us to recognize your computer and improve your experience on our website. Some cookies are also necessary for the technical operation of our website. Please read our Cookie Policy which provides important information about the cookies we use, how we use them and how they can be deleted. Please remember that deleting cookies may affect your experience of our website.

Show less.

Accept and hide this message
Pillsbury Pillsbury Pillsbury
Client Alert

No Extension of English Law Privilege to Accountants, Non-Lawyer Tax Advisers
Authors: Anne Fairpo, Raymond L. Sweigart

The UK Supreme Court decision in Prudential PLC and Prudential (Gibraltar) Limited v Special Commissioner of Income Tax and Philip Pandolfo (HM Inspector of Taxes) has confirmed that legal professional privilege only covers communications with lawyers and does not include communications with accountants and other non-lawyer tax advisers. Communications with nonlawyer tax advisers must be disclosed to HM Revenue & Customs if requested by notice under Schedule 36 of Finance Act 2008 (formerly s20 TMA 1970).

What is the legal professional privilege ("LPP") under English law?

LPP is a set of common law rules protecting communications between a professional legal adviser (a solicitor, barrister or attorney) and his or her clients from being disclosed without the permission of the client. It is often broken down for discussion into legal advice privilege and litigation privilege.

The LPP rules of evidence allow a party to litigation to withhold disclosure of certain categories of documents which are relevant to dispute—note that it relates to categories of documents, not individual specific documents as such. LPP has not been defined in legislation—it is a common law concept that has developed in case law over time, and continues to develop.

To read this publication in its entirety, click the link in the adjacent "Downloads" section.
Pillsbury Pillsbury Pillsbury