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Legal professional privilege

© Copyright LexisNexis 2025. All Rights Reserved.
22 November 2013
Issue: 7585 / Categories: Case law , Law digest , In Court
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Behague v Revenue and Customs Commissioners [2013] UKFTT 596 (TC), [2013] All ER (D) 120 (Nov)

A client engagement letter was a contract between the client and solicitor. The solicitor could not (and did not) give legal advice about the contract between himself and his client. In so far as the client engagement letter, therefore, set out the terms of the contract, it could not attract legal professional privilege (LPP) as the lawyer was not giving advice qua lawyer. However, all that depended on what the actual engagement letter said. If it went beyond setting out the terms on which the solicitor would act it might attract LPP at least in part. In particular, it was likely that an engagement letter would specify the particular matter or matters on which the solicitor was contracted to provide legal advice. LPP had to extend not only to the content of the legal advice but the fact that a person sought legal advice on any particular matter. Accordingly, to the extent that an engagement letter set out what the

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