R (oao Prudential plc) v Special Commissioner

In R (oao Prudential plc) v Special Commissioner (CA – 13 October) a Special Commissioner gave consent for notices under TMA 1970 s 20 to be issued to two associated insurance companies. The companies applied for judicial review contending that some of the documents were subject to legal professional privilege and that some of the material sought was not relevant to any tax liability.

The QB rejected these contentions and dismissed the applications. Charles J held that ‘for legal professional privilege to apply to legal advice and assistance it has to be given by a member of the legal profession with exceptions or extensions when the right or privilege arises in litigation or when litigation is contemplated’. Applying dicta of Baroness Hale in Three Rivers District Council and Others v Governor & Company of the Bank of England (No 6) [2004]...