Commentary

A7.225 Legal professional privilege

Administration and compliance

A7.225 Legal professional privilege

Exemption for legal professional privilege

A7.225 Legal professional privilege

Nothing in the Finance Act 2004 rules on disclosure requires any person to disclose to the Board any privileged information1, which is defined as information with respect to which a claim to legal professional privilege (or, in Scotland, to confidentiality of communications) could be maintained in legal proceedings2. It therefore only applies to lawyers.

Given that the exemption would appear to supply an escape route from the requirement to disclose, many questions have been asked about the scope and effect of legal professional privilege (hereinafter referred to as 'privilege'). It is

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