LPP and Article 8 Hearing in Supreme Court Next Week

R (on the application of Prudential plc and another) (Appellants) v Special Commissioner of Income Tax and another (Respondents) UKSC 2010/0215 is an important case for lawyers and professionals everywhere so I thought that I would share the preview

It is a very interesting case and some of the biggest names in law will feature in the proceedings which are about Legal Professional Privilege or “LPP”. The case preview is available on my other blog Global Corporate Law here or via the short link in the tweet below. Thanks to this site’s readers for visiting here and hopefully you will like the company law blog too.

The issue in the case is whether the appellants were obliged to disclose any documents relating to legal advice they obtained on tax matters, irrespective of whether such advice was obtained from lawyers or accountants, on the basis that all such documents were protected by LPP.


About Asad Ali Khan, BA, MSc, MA, LL.B (Hons), LL.M

Senior Partner, Khan & Co, Barristers-at-Law
This entry was posted in Article 8, Human Rights Act, LPP and tagged , . Bookmark the permalink.

One Response to LPP and Article 8 Hearing in Supreme Court Next Week

  1. Andy Grossman says:

    This will be an interesting case. I know from my diplomatic career how tax authorities, notably the IRS and HMRC, talk to each other and exchange ideas so I’m not surprised that the issue has arisen. Search for “Kovel Rule” and “Kovel letter” in a search engine and see how it’s developed in the USA and how the IRS is trying to limit it: the preservation of legal privilege for the work product of an accountant by having the accountant “work for” or report to the tax lawyer and not the client directly.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )


Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.