Legal professional privilege

02 November 2004 / Simon James , Jonathan Grice , Jeffrey Gould

Issue: 3982 / Categories: Forum & Feedback

Legal professional privilege

In Taxation, 14 October 2004, page 35, you comment on the recent changes to the disclosure rules relating to tax avoidance schemes and report advice that 'the point about legal privilege is that it is the information that is privileged, not the person'.

Legal professional privilege

In Taxation 14 October 2004 page 35 you comment on the recent changes to the disclosure rules relating to tax avoidance schemes and report advice that 'the point about legal privilege is that it is the information that is privileged not the person'.

Subject to the House of Lords' forthcoming speeches in Three Rivers it is correct that a person is not privileged but with respect information as such is not privileged either. Legal advice privilege protects communications between lawyer and client for the purpose of legal advice. As a result if a client tells his lawyer that he has entered into an agreement the main purpose of which was to save tax the Revenue cannot compel either lawyer or client to reveal what passed between them. However the Revenue can compel the...

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