Ian Hyde and Matthew Greene (Osborne Clarke) explain the basics of legal professional privilege and consider related practical issues in a tax context.
Legal professional privilege is in theory a relatively straightforward concept. It is when privilege is applied in real life situations that the complications arise and the world of tax is no exception. In this article we recap the basics of legal professional privilege and look at some of the practical difficulties that can surface – and how to manage them.
What is legal professional privilege?
Legal professional privilege allows a party to withhold certain documents and other items from disclosure to a third party (including HMRC the courts and tribunals). There are two key types of privilege: legal advice privilege and litigation privilege.
Legal advice privilege
Legal advice privilege applies where confidential communications between a client and lawyer come into existence for...
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Ian Hyde and Matthew Greene (Osborne Clarke) explain the basics of legal professional privilege and consider related practical issues in a tax context.
Legal professional privilege is in theory a relatively straightforward concept. It is when privilege is applied in real life situations that the complications arise and the world of tax is no exception. In this article we recap the basics of legal professional privilege and look at some of the practical difficulties that can surface – and how to manage them.
What is legal professional privilege?
Legal professional privilege allows a party to withhold certain documents and other items from disclosure to a third party (including HMRC the courts and tribunals). There are two key types of privilege: legal advice privilege and litigation privilege.
Legal advice privilege
Legal advice privilege applies where confidential communications between a client and lawyer come into existence for...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
