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The Supreme Court confirmed the Court of Appeal’s judgment that legal professional privilege (LPP) should not be extended to cover advice given by tax advisers.
The question had arisen after HMRC served a TMA 1970 s 20(B)(1) notice on Prudential and other companies in connection with a marketed tax avoidance scheme.
The claimants disclosed some documents but refused to pass on other items on the ground they were entitled to claim LPP.
The Special Commissioner authorised the Revenue to require the claimants to disclose the disputed papers and the claimants applied for judicial review.
The matter proceeded through the courts. At each stage the judge found against the claimants.
The Supreme Court president David Neuberger Baron Neuberger of Abbotsbury delivered the latest ruling saying the court was being asked to rule on a matter for parliament rather than the judiciary.
Parliament had...
