Overview

On 23 January 2013, the Supreme Court gave judgment in the case of R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another. By a majority of five to two, the Supreme Court confirmed that legal advice privilege should not extend to communications in connection with advice given by professionals other than lawyers, even where that advice is legal advice which the professional in question is qualified to give.

Travers Smith summarises the case's background and decision, before summarising ruling's key points. Lastly, the briefing explains why the judgment underlines the importance of ensuring that communications containing or relating to legal advice remain privileged.

To read on, click 'View Briefing'.