Commentary

A7.228 Privilege in the context of the disclosure rules

Administration and compliance

A7.228 Privilege in the context of the disclosure rules

A7.228 Privilege in the context of the disclosure rules

There was a certain amount of debate on the extent to which legal professional privilege could, or indeed should apply in the context of DOTAS.

HMRC's initial guidance on the exemption within DOTAS was set out in their draft document entitled 'Tackling Direct Tax Avoidance—Disclosure Requirements' issued on 17 May 2004, but which has since been withdrawn.

In the wake of strong indications from both the Law Society and individual members of the Tax Bar that they regarded the exemption for privilege as covering the bulk of their work with clients, so that disclosure by them would normally be prevented by their obligation to clients to observe privilege, HMRC brought about a

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