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E Behague (TC2983)
The taxpayer appealed against a notice issued by HMRC, under FA 2008 schedule 36 para 1, to request copies of the engagement letter between the taxpayer and his solicitor, and a report on trust arrangements prepared by the solicitor.
The documents were subject to legal professional privilege (LPP), said the taxpayer, and were not reasonably required for the purpose of the Revenue’s enquiry.
The First-tier Tribunal said that an engagement letter normally set out the terms on which a solicitor would act and amounted to a contract between the client and the professional. It would not attract LPP unless it described a particular matter on which advice was to be given.
In this instance, the parts of the letter that specified the legal advice for which the solicitor had been retained were subject to LPP.
The report contained mainly legal advice and was therefore privileged.
The taxpayer’s appeal was allowed in part.
