Overview

The Court of Appeal this week gave judgment in the case of R (on the application of Prudential Plc & Anor) v Special Commissioner of Income Tax & Anor, confirming that legal professional privilege does not extend to advice provided by accountants.

The Court of Appeal upheld much of the reasoning in the High Court decision of Charles J., reiterating that the scope of LPP is properly an area for the determination of Parliament and emphasising the need for certainty, which it was considered would be undermined if LPP was widened by the courts (rather than by Parliament) to cover advice given by other professional advisers.

The Court of Appeal's decision therefore provides a timely reminder of the differences between the protections afforded to advice given by tax accountants and lawyers, as UK law firm Travers Smith explains.