LEGAL-PROFESSIONAL-PRIVILEGE

Oliver Marre (5 Stone Buildings) examines an FTT decision that provides helpful commentary on the approach to be taken to privileged documents, proportionality and relevance.

Folajimi FJ Akinla

Folajimi FJ Akinla (PwC) reviews a recent CJEU ruling which curtails the DAC 6 notification obligation concerning certain tax planning cross-border arrangements.

Matthew Greene

Ian Hyde

Ian Hyde and Matthew Greene (Osborne Clarke) explain the basics of legal professional privilege and consider related practical issues in a tax context.

Dominic Stuttaford

Tax structuring advice received and implemented, even where there is a perceived risk of challenge, will not benefit from litigation privilege, writes Dominic Stuttaford (Norton Rose Fulbright).

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Elinor Boote

Dominic Lawrance

Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.

Anthony Eskander

Anthony Eskander (Church Court Chambers) examines a recent judgment that overturned the landmark High Court decision.

Stuart Walsh

Jason Collins

Jason Collins and Stuart Walsh (Pinsent Masons) review a recent tribunal case which highlights the practical difficulties of asserting legal privilege where the taxpayer has to explain their motivations behind a transaction.

By Kate Ison & Aude Delechat, tax dispute resolution team, Berwin Leighton Paisner

Miranda Chamberlain

Wendy Walton

Wendy Walton and Miranda Chamberlain review recent changes affecting private client advisers, including the Cotter decision, a case on legal professional privilege, the UK share registry plan, an update on claims against foreign estates, and the retrospective application of the Hastings-Bass principle in Jersey.