Wills & Trusts Law Reports | March 2014 #137HMRC opened an enquiry into Mr Behague’s (the appellant) self-assessment return and issued a notice to the appellant under para 1 of sch 36 of the Finance Act 2008. This notice requested the provision, to HMRC, of a client engagement letter and a report issued to the appellant by his solicitors. The appellant appealed this notice and claimed legal professional privilege (LLP) applied to the documents.
HMRC accepted that communications between a solicitor and his client were privileged to the extent they related to the giving or obtaining of legal advice, however HM...
Anna Pertoldi and Maura McIntosh contemplate some recent decisions with practical implications for various aspects of litigation including privilege, expert witnesses, and Part 36 offers ‘The dividing line between circumstances where litigation is reasonably in prospect and where it is merely a possibility is not always clear.’A xa Seguros SA De CV v Allianz Insurance …
Continue reading "Update: Hot off the press"
This post is only available to members.
