The Supreme Court has resolved the question of whether tax advice provided by advisers who are not solicitors or barristers can be withheld from HMRC. This briefing looks at how the Judgment given on 23 January 2013 in R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another ("the Prudential Case") means that in the absence of legislation only advice given by lawyers cannot be obtained by the Revenue investigating a tax payer's affairs. The decision means that accountants may be compelled to disclose information in connection with tax planning or other advice.

Legal professional privilege and accountants - January 2013.pdf