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

R (on the application of Prudential plc and another) v Special Commissioner of income tax and another [2010] EWCA Civ 1094, [201

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

If you are not a subscriber, subscribe now to read this content

If you are already a subscriber sign in

...or Register for two weeks' free access to subscriber content

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

R (on the application of Prudential plc and another) v Special Commissioner of income tax and another [2010] EWCA Civ 1094, [201

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

If you are not a subscriber, subscribe now to read this content

If you are already a subscriber sign in

...or Register for two weeks' free access to subscriber content

SourceURL:

Links:

E-newsletter Sign-Up

MOVERS & SHAKERS

Read All

NLJ Career Profile: John McElroy, London Solicitors Litigation Association

From first-generation student to trailblazing president of the London Solicitors Litigation Association, John McElroy of Fieldfisher reflects on resilience, identity and the power of bringing your whole self to the law

Clarke Willmott—Elaine Field

Planning and environment team expands with partner hire in Manchester

Birketts—Barbara Hamilton-Bruce

Firm appoints chief operating officer to strengthen leadership team

NEWS

Read All

NLJ this week: Sanctions ruling casts ‘wide net’ over global finance

A landmark Supreme Court ruling has underscored the sweeping reach of UK sanctions. In NLJ this week, Brónagh Adams and Harriet Campbell of Penningtons Manches Cooper say the regime is a ‘blunt instrument’ requiring only a factual, not causal, link to restricted goods

NLJ this week: England’s courts cement status as fraud battleground

Fraud claims are surging, with England and Wales increasingly the forum of choice for global disputes. Writing in NLJ this week, Jon Felce of Cooke, Young & Keidan reports claims have risen sharply, with fraud now a major share of litigation and costing billions worldwide

NLJ this week: Mazur ruling puts firms on supervision alert

Litigators digesting Mazur are being urged to tighten oversight and compliance. In his latest 'Insider' column for NLJ this week, Professor Dominic Regan of City Law School provides a cut out and keep guide to the ruling’s core test: whether an unauthorised individual is ‘in truth acting on behalf of the authorised individual’

NLJ this week: Landlords’ forced entry powers spark legal divide

Conflicting county court rulings have left landlords uncertain over whether they can force entry after tenants refuse access. In this week's NLJ, Edward Blakeney and Ashpen Rajah of Falcon Chambers outline a split: some judges permit it under CPR 70.2A, others insist only Parliament can authorise such powers

NLJ this week: Push to scrap ‘vague’ public office misconduct law

A wave of scandals has reignited debate over misconduct in public office, criticised as unclear and inconsistently applied. Writing in NLJ this week, Alice Lepeuple of WilmerHale says the offence’s ‘vagueness, overbreadth & inconsistent deployment’ have undermined confidence

Error message

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

MOVERS & SHAKERS

NLJ Career Profile: John McElroy, London Solicitors Litigation Association

Clarke Willmott—Elaine Field

Birketts—Barbara Hamilton-Bruce

NLJ Career Profile: John McElroy, London Solicitors Litigation Association