Disclosure—Legal professional privilege—Communications between legal adviser and client

Court of Appeal, Civil Division Mummery, Lloyd and Stanley Burnton LJJ, 13 Oct 2010

The Court of Appeal remains bound by the rule that legal professional privilege does not apply, at common law, in relation to any professional other than a qualified lawyer, save as expressly provided otherwise by statute.

Lord Pannick QC and Conrad McDonnell (instructed by PricewaterhouseCoopers Legal LLP) for the claimants. The first defendant was not represented. Timothy Brennan QC, Diya Sen Gupta and Laura McNair-Wilson (instructed by the Solicitor to HMRC) for the second defendant. Charles Flint QC (instructed by Simmons & Simmons) for the first intervener. Bankim Thanki QC and Ben Valentin (instructed by the Bar Council) for the second intervener. Sir Sydney Kentridge QC and Tom Adam QC (instructed by Herbert Smith LLP) for the third intervener.

The claimant companies had communicated with accountants seeking advice on fiscal liability. That advice had included consideration