In Financial Reporting Council Ltd v Frasers Group plc, the High Court held that the commission of VAT structuring reports in response to an anticipated challenge did not satisfy the ‘sole or dominant purpose’ test for conducting litigation. The court further noted that tax structuring reports are created for the purpose of achieving a particular tax result and not for the purpose of conducting litigation. The case illustrates the limited scope of litigation privilege; this is clearly important when legal advice privilege is not available.
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In Financial Reporting Council Ltd v Frasers Group plc, the High Court held that the commission of VAT structuring reports in response to an anticipated challenge did not satisfy the ‘sole or dominant purpose’ test for conducting litigation. The court further noted that tax structuring reports are created for the purpose of achieving a particular tax result and not for the purpose of conducting litigation. The case illustrates the limited scope of litigation privilege; this is clearly important when legal advice privilege is not available.
If you are not a subscriber, subscribe now to read this content.
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