The following Tax guidance note Produced in partnership with Anne Redston of Temple Tax Chambers provides comprehensive and up to date legal information covering:
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.
This Practice Note:
considers how legal and professional privilege (LPP) applies in relation to tax matters
considers the interaction between LPP and HMRC’s information and inspection powers, and
discusses the extent to which LPP is available for non-lawyer tax advisers
This Practice Note is only a summary and does not cover all situations, so you may need to take further advice in relation to your client’s position. For example, it does not cover privilege:
under Scots law, or
in relation to criminal proceedings such as tax fraud
In the ex parte Morgan Grenfell case, Lord Hoffman stated that LPP is ‘a fundamental human right long established in the common law.’
It is ‘not merely a rule of evidence but a substantive right founded on an important public policy’.
LPP has been held by the European Court of Human Rights to be part of the right of privacy guaranteed by article 8 of the Convention.
It has also been held by the Court of Justice of the European Union (CJEU) to be a part of Community law.
Further guidance on the general law relating to LPP can be found in the Practice Note: Privilege—general principles.
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