The Supreme Court has confirmed that legal advice privilege (LAP) applies only to advice given by members of the legal profession. By a majority of 5-2 in the much anticipated judgment of R. (on the application of Prudential Plc) v Special Commissioner of Income Tax 2013 WL 128056, the Supreme Court decided to maintain the status quo and not extend LAP to other professionals, such as tax accountants who, as Lord Sumption noted, have commonly provided legal advice on tax since the 1960s.
For a full analysis of the decision and its implications, please see the forthcoming March 2013 issue of Edwards Wildman’s Insurance and Reinsurance Review. Please click here for a link to the judgment.
