Since 1927 the leading authority on tax law, practice and administration

LPP for lawyers only

© Copyright LexisNexis 2024. All rights reserved.

21 October 2010

Issue: 4278 / Categories: Tax cases

Prudential v Special Commissioner of Income Tax, Court of Appeal

The Court of Appeal ruled that legal professional privilege (LPP) should not be extended to clients of non-legally qualified accountants or tax advisers.

The issue had arisen in connection with a TMA 1970 s 20 notice served on Prudential in November 2007 in connection with a tax avoidance scheme. The company argued that it was not obliged to disclose any documents in relation to advice on tax matters obtained from counsel foreign lawyers and PricewaterhouseCoopers.

Lord Justice Lloyd delivered the judgment. Previous decisions resulted in LPP applying only in relation to lawyers. However counsel for the appellant said that because LPP is a ‘judge-made rule’ it was open to the court to rule that it could apply to advisers other than lawyers.

The judge pointed to the problem of deciding who is an accountant. He said there are several...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

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 item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

LPP for lawyers only

© Copyright LexisNexis 2024. All rights reserved.

21 October 2010

Prudential v Special Commissioner of Income Tax, Court of Appeal

The Court of Appeal ruled that legal professional privilege (LPP) should not be extended to clients of non-legally qualified accountants or tax advisers.

The issue had arisen in connection with a TMA 1970 s 20 notice served on Prudential in November 2007 in connection with a tax avoidance scheme. The company argued that it was not obliged to disclose any documents in relation to advice on tax matters obtained from counsel foreign lawyers and PricewaterhouseCoopers.

Lord Justice Lloyd delivered the judgment. Previous decisions resulted in LPP applying only in relation to lawyers. However counsel for the appellant said that because LPP is a ‘judge-made rule’ it was open to the court to rule that it could apply to advisers other than lawyers.

The judge pointed to the problem of deciding who is an accountant. He said there are several...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

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 item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

4278

Categories: Tax cases [1]

SourceURL:

Links:

READERS' FORUM premium icon

Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

Third slide

Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

MOST POPULAR

This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

back to top icon