Katie Stephen and Angela Savin (Norton Rose Fulbright) review a recent judgment on legal advice privilege and its relevance to HMRC information requests.
Both when creating documents for the purposes of a tax-related investigation and when reviewing documents for the purposes of producing documents to HMRC the extent to which material is protected by legal privilege may be important. Investigators will want to ensure that material is protected where appropriate and disclosers will want to ensure that protected material is not inadvertently disclosed. Over the years there have been a number of cases in which claims to privilege have not been upheld and the recent decision in the RBS Rights Issue Litigation [2016] EWHC 3161 illustrates some of the difficulties in determining when the privilege umbrella is available.
As part of the RBS Rights Issue Litigation the claimants sought disclosure of notes of interviews with current and former bank employees by in-house...
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:
Katie Stephen and Angela Savin (Norton Rose Fulbright) review a recent judgment on legal advice privilege and its relevance to HMRC information requests.
Both when creating documents for the purposes of a tax-related investigation and when reviewing documents for the purposes of producing documents to HMRC the extent to which material is protected by legal privilege may be important. Investigators will want to ensure that material is protected where appropriate and disclosers will want to ensure that protected material is not inadvertently disclosed. Over the years there have been a number of cases in which claims to privilege have not been upheld and the recent decision in the RBS Rights Issue Litigation [2016] EWHC 3161 illustrates some of the difficulties in determining when the privilege umbrella is available.
As part of the RBS Rights Issue Litigation the claimants sought disclosure of notes of interviews with current and former bank employees by in-house...
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:
