Court : UK Supreme Court
LORD NEUBERGER (with whom Lord Walker agrees) Introductory 1. The specific issue raised by this appeal is whether, following receipt of a statutory notice from an inspector of taxes to produce documents in connection with its tax affairs, a company is entitled to refuse to comply on the ground that the documents are covered by legal advice privilege (LAP), in a case where the legal advice was given by accountants in relation to a tax avoidance scheme. The more general question raised by this issue is whether LAP extends, or should be extended, so as to apply to legal advice given by someone other than a member of the legal profession, and, if so, how far LAP thereby extends, or should be extended. The statutory provisions applicable in this case 2. The statutory provisions in force at the time during which the events giving rise to the present proceedings took place were in the Taxes Management Act 1970 ("TMA"). All references in this judgment to sections are to sections of that Act, u...
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