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Legal professional privilege

At the beginning of November the Supreme Court will hear the landmark appeal by Prudential in relation to the question of legal professional privilege (LPP) – and whether it attaches to ‘legal advice’ in relation to tax law when the advice in question is given by a person other than a solicitor or barrister.

The actual case concerns whether HMRC is entitled to the production (under their information powers) of tax advice given to Prudential by an accountancy firm. Prudential has sought to assert LPP over the advice in question – the effect of which under settled law would be that the advice is immune from disclosure.

It is common knowledge that in reality this is a ‘test case’ funded by the leading accountancy firms in an attempt to extend the bounds...

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