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LPP — in the Bag?

Jason Collins and Joseph Howard of McGrigors LLP give their views on privilege in the light of the new Regulations
Just when we thought that the need for the legal professional privilege (LPP) 'theme park' (see James Bullock's article on page 12 of Issue 918) had subsided along come bespoke Regulations (the Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009 (SI 2009/1916)) for settling a dispute about whether a document can be withheld from HMRC on the ground that it is protected by this fundamental principle of law.
Patrick Cannon has provided a very useful analysis of the workings (and flaws) in the scheme where HMRC asks to see tax advice given to the taxpayer (see page 6 of Issue 993). We hope not to...

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