Prudential plc & Anor, R (on the application of) v Special Commissioner of Income Tax & Anor

Posted In: Case Law
  • Case Reference
    UKSC 1
  • Legal Body
    Uk Supreme Court (UKSC)
  • Type of Claim / Jurisdiction
Issues covered: Accountants; Legal advice privilege; Professionals; Tax avoidance

The appellant companies (P) appealed against a decision that legal advice given by accountants in respect of tax matters was not covered by legal advice privilege. The Revenue had issued a notice requiring disclosure of documents relating to a tax avoidance scheme. P refused to disclose documents containing legal advice from their accountants on the basis of legal advice privilege. The appeal was dismissed.

It was held the appeal would stretch the limits of legal advice privilege too greatly. Legal advice privilege would not be extended to communications in connection with advice given by

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This article is correct at 25/01/2013
Disclaimer:

The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.

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