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PRIVILEGE: Prudential and privilege – a re-match

23 March 2012  

Julian Copeman and Heather Gething look ahead to the Prudential appeal

On 13 October 2010 the Court of Appeal handed down judgment in R v Special Commissioner of Income Tax [2010] dismissing Prudential’s appeal against the High Court’s refusal to extend legal professional privilege (LPP) to tax law advice given by accountants. The ruling confirmed that 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.

 

Additional Info

  • Case(s) Referenced:

    R (Morgan Grenfell & Co) v Special Commissioner of Income Tax [2002] UKHL 21

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

    Wilden Pump Engineering Co v Fusfeld [1985] FSR 159