Accountant and Non-Legal Professional's Advice is Not Privileged
The UK Supreme Court delivered its decision in the case of R (On the application of Prudential PLC and Another) (Appellants) the Special Commissioner of Income Tax and Another (Respondents) 2013 UK SC 1, upholding the Court of Appeal's decision.
The outcome of these proceedings means that the UK Supreme Court has refused to extend legal advice privilege to advice given by accountants in relation to a tax avoidance scheme. The key question raised is whether legal advice privilege extends to legal advice given by someone other than a legal advisor and if so how far it is extended.
For discussion on this ruling, read Beale and Company Solicitors article.