R (on the application of Prudential plc) v Special Commissioner of Income Tax [2010] EWCA Civ 1094; [2013] UKSC 1 – Law Journals

Legal Advice Privilege: Supreme Court confirms scope

Matthew Bonye and Julia Morgan weigh up the implications for the real estate sector of the decision in R (on the application of Prudential plc) v Special Commissioner of Income Tax. Tthe key point is that the application of LAP to disclosure reviews in litigation remains unchanged. The Supreme Court handed down judgment in late …

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Privilege: Privacy: it’s a privilege

Richard Pike, Henry Garfield and Phoebe Seers review the law relating to legal professional privilege in internal investigations. The link between legal profession privilege and the legal profession is a natural one given the close relationship between lawyers and the administration of justice. There can be no doubt that corporate internal investigations are a hot …

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Privilege: Prudential and privilege: a re-match

Julian Copeman and Heather Gething look ahead to the Prudential appeal ‘The Law Society, the Bar Council and the Institute of Chartered Accountants in England and Wales (ICAEW) all intervened in the Court of Appeal, and have also been granted permission to intervene in the Supreme Court.’ On 13 October 2010 the Court of Appeal …

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Privilege: Lawyers only

Julian Copeman and Heather Gething review the impact of the Prudential judgment ‘The disclosure of documents in English litigation is an important tool that allows the court to do justice between the parties with “all the cards on the table”. It therefore serves the general public policy that cases should be decided by reference to …

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Evidence: All the cards on the table

Mike Wells and Donald McDonald consider recent cases on evidence and privilege ‘Documents that appear pertinent at first sight may, in fact, be irrelevant as a matter of law and so rendered inadmissible. A familiar example of irrelevance as a matter of law is the inadmissibility of evidence as to the parties’ subjective intentions for …

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