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01 February 2013
Issue: 7546 / Categories: Case law , Law reports , In Court
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Privilege—Legal professional privilege—Scope

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R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another [2013] UKSC 1, [2013] All ER (D) 146 (Jan)

Supreme Court, Lord Neuberger P, Lord Hope DP, Lord Walker, Lord Mance, Lord Clarke, Lord Sumption and Lord Reed SCJJ, 23 January 2013 

Legal advice privilege does not extend to communications in connection with advice given by professional people other than lawyers, even where that advice constitutes legal advice which that professional person is qualified to give, such as tax advice by a specialist tax accountant.

Lord Pannick QC and Conrad McDonnell (instructed by PricewaterhouseCoopers Legal LLP) for the claimants. James Eadie QC and Patrick Goodall (instructed by Solicitor to Her Majesty’s Revenue and Customs) for the defendants.

In 2004, an international firm of chartered accountants (PwC) devised a marketed tax avoidance scheme (the scheme), which they disclosed to the Commissioners for Inland Revenue (HMRC). It implemented the scheme for the benefit of the group of companies of which the claimant companies formed part (the group). The inspector of taxes considered it necessary

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