Sat06242017

Last updateTue, 24 Feb 2015 5pm

Julian Copeman and Heather Gething review the impact of the Prudential judgment

In a judgment handed down on 13 October 2010, the Court of Appeal confirmed that legal professional privilege (LPP) does not apply, at common law, to any professional other than a qualified lawyer, ie a solicitor or barrister, or an appropriately qualified foreign lawyer: R (on the application of Prudential plc & another) v Special Commissioner of Income Tax & another [2010] (Prudential). The court dismissed Prudential’s appeal against the High Court’s refusal to extend LPP to legal advice given by accountants on tax matters.

Additional Info

  • Case(s) Referenced:

    R (Morgan Grenfell & Co) v Special Commissioner of Income Tax[2003] UKHL 21

    R (on the application of Prudential plc & another) v Special Commissioner of Income Tax & another [2010] EWCA Civ 1094

    Three Rivers District Council & ors v Bank of England (No 6) [2004] UKHL 48

    Wilden Pump Engineering Co v Fusfeld [1985] FSR 159