The Supreme Court has dismissed, by a majority of five to two, the taxpayers’ appeal in R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another.
‘The majority hold that legal advice privilege should not be extended to communications in connection with advice given by professional people other than lawyers, even where that advice is legal advice which that professional person is qualified to give,’ the Supreme Court said in a press summary. ‘To do so would extend legal advice privilege beyond what are currently, and have for a long time been, understood to be its limits. It is universally believed that legal advice privilege only applies to communications in connection with advice given by members of the legal profession.’
The Supreme Court has dismissed, by a majority of five to two, the taxpayers’ appeal in R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another.
‘The majority hold that legal advice privilege should not be extended to communications in connection with advice given by professional people other than lawyers, even where that advice is legal advice which that professional person is qualified to give,’ the Supreme Court said in a press summary. ‘To do so would extend legal advice privilege beyond what are currently, and have for a long time been, understood to be its limits. It is universally believed that legal advice privilege only applies to communications in connection with advice given by members of the legal profession.’
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