The WLR Daily case summaries
[2013] WLR (D) 20
PRACTICE— Discovery— 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— — Taxes Management Act 1970, s 20(1)(3) (as substituted by Finance Act 1976, s 57(1), Sch 6 and amended by Finance Act 1989, s 142)