The Weekly Law Reports
[2011] 2 WLR 50
Court of Appeal
Regina (Prudential plc and another) v Special Commissioner of Income Tax and another (Institute of Chartered Accountants in England and Wales and others intervening)
[2010] EWCA Civ 1094
2010 July 14,
15;
Oct 13
Oct 13
Mummery, Lloyd, Stanley Burnton LJJ
Practice— Discovery— Privilege— Legal professional privilege— Accountants advising taxpayer company on tax law— Inspector of taxes serving notices requiring disclosure of communications passing between taxpayer and accountants— Whether advice given by accountants on tax law protected by legal advice privilege— Whether material sought privileged— Whether failure to extend privilege to accountants involving breach of Convention rights—
Taxes Management Act 1970 (c 9), s 20(1)(3) (as substituted by Finance Act 1976 (c 40), s 57(1), Sch 6 and amended by Finance Act 1989 (c 26), s 142)
—
Human Rights Act 1998 (c 42), Sch 1, Pt I, arts 8, 14