Market leading insight for tax experts
View online issue

The Court of Appeal restores legal professional privilege

Speed read

In The Director of the Serious Fraud Office v Eurasian Natural Resources Ltd (Law Society intervening), the Court of Appeal has overturned the landmark High Court decision on legal professional privilege (LPP). The court considered whether ENRC was required to disclose documents created by its lawyers and accountants as part of an internal investigation concerning allegations of criminality. The Court of Appeal found that all but two documents were subject to LPP, and were therefore not disclosable. The decision makes clear that where lawyers and professional advisers conduct fact finding exercises, at a time in which litigation is in reasonable contemplation for the dominant purpose of resisting or avoiding prosecution, such documents will be protected from disclosure.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top