Kyle Rainsford and Victoria Hine (Addleshaw Goddard) examine what is believed to be the first case which has applied the iniquity principle in relation to tax advice.
‘There is no equity about a tax ’ Rowlett J once said. But in 2025 the High Court may have found for the first time an iniquity in trying to avoid one.
The iniquity principle is a rule which prevents legal professional privilege from arising over communications or documents that were prepared in furtherance of a criminal or fraudulent purpose. Reid v HMRC [2025] EWCR 4 is to the authors’ knowledge the first case which has applied this principle in relation to tax advice. It also appears to be the first time in at least recent memory in which HMRC has brought a charge of conspiracy to cheat the public revenue not for misleading them as to the factual...
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Kyle Rainsford and Victoria Hine (Addleshaw Goddard) examine what is believed to be the first case which has applied the iniquity principle in relation to tax advice.
‘There is no equity about a tax ’ Rowlett J once said. But in 2025 the High Court may have found for the first time an iniquity in trying to avoid one.
The iniquity principle is a rule which prevents legal professional privilege from arising over communications or documents that were prepared in furtherance of a criminal or fraudulent purpose. Reid v HMRC [2025] EWCR 4 is to the authors’ knowledge the first case which has applied this principle in relation to tax advice. It also appears to be the first time in at least recent memory in which HMRC has brought a charge of conspiracy to cheat the public revenue not for misleading them as to the factual...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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