The decision in Bilta has clarified the scope of privilege in internal investigations undertaken in the context of HMRC enquiries, write Kate Ison and Clare Reeve (Berwin Leighton Paisner).
Corporates involved in complex tax disputes will be aware that HMRC is adopting an increasingly forensic approach to investigations. In this environment it is very often critical for corporates to conduct their own internal investigations in order to properly respond to an enquiry by HMRC.
The issue of privilege in internal investigations was brought into sharp focus last year by the decision in Serious Fraud Office (SFO) v Eurasian Natural Resources Corporation Ltd (ENRC) [2017] EWHC 1017. In that judgment the High Court drew a distinction between civil and criminal litigation denying a claim for litigation privilege in relation to documents produced by lawyers and forensic accountants during an internal investigation into fraud and bribery conducted against the backdrop...
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The decision in Bilta has clarified the scope of privilege in internal investigations undertaken in the context of HMRC enquiries, write Kate Ison and Clare Reeve (Berwin Leighton Paisner).
Corporates involved in complex tax disputes will be aware that HMRC is adopting an increasingly forensic approach to investigations. In this environment it is very often critical for corporates to conduct their own internal investigations in order to properly respond to an enquiry by HMRC.
The issue of privilege in internal investigations was brought into sharp focus last year by the decision in Serious Fraud Office (SFO) v Eurasian Natural Resources Corporation Ltd (ENRC) [2017] EWHC 1017. In that judgment the High Court drew a distinction between civil and criminal litigation denying a claim for litigation privilege in relation to documents produced by lawyers and forensic accountants during an internal investigation into fraud and bribery conducted against the backdrop...
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