Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
Privilege
The case of SFO v ENRC [2017] EWHC 1017 is not a tax case (it concerned a Serious Fraud Office investigation). However the ruling is equally relevant to tax investigations and is a reminder that in the context of investigations privilege may be available less frequently than was previously thought.
As part of an internal investigation in relation to allegations of fraud bribery and corruption in two foreign jurisdictions ENRC’s lawyers prepared a series of documents including interview notes reviews of books and records and a presentation giving legal advice to the ENRC board. The High Court considered whether these documents produced by lawyers benefited from legal advice privilege or alternatively litigation privilege.
Legal advice privilege
Documents can benefit from legal advice privilege...
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Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
Privilege
The case of SFO v ENRC [2017] EWHC 1017 is not a tax case (it concerned a Serious Fraud Office investigation). However the ruling is equally relevant to tax investigations and is a reminder that in the context of investigations privilege may be available less frequently than was previously thought.
As part of an internal investigation in relation to allegations of fraud bribery and corruption in two foreign jurisdictions ENRC’s lawyers prepared a series of documents including interview notes reviews of books and records and a presentation giving legal advice to the ENRC board. The High Court considered whether these documents produced by lawyers benefited from legal advice privilege or alternatively litigation privilege.
Legal advice privilege
Documents can benefit from legal advice privilege...
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:
