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 professional people other than lawyers, even where that advice was legal advice which that person was

Already a subscriber?

Click here to login and access the full article.

Don't miss out, register today!

Are you fully aware of the benefits of Legal-Island's Employment Law Update Service? We help hundreds of people like you understand how the latest changes in employment law impact on your business.

Help understand the ramifications of each important case from NI, GB and Europe

24/7 access to all the content in the Legal Island Vault for research case law and HR issues

Ensure your organisation’s policies and procedures are fully compliant with NI law

Receive free preliminary advice on workplace issues from the employment team at Worthingtons Solicitors

Already a subscriber, now or Register

This article is correct at 25/01/2013

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.

Legal Island
Legal Island

The main content of this article was provided by Legal Island. Contact telephone number is 028 9446 3888 / 01 401 3874 or email

View all articles by Legal Island