Legal Professional Privilege: Who, not What

Legal Professional Privilege prevents any third party (including a Court) from demanding access to legal advice given by a lawyer to his client.

In the case of R (on the application of Prudential Plc & Another v Special Commissioner of Income Tax & Another (2010), the Court of Appeal unanimously confirmed that Legal Professional Privilege only applies to advice given by lawyers and not to legal advice given by other professionals. The only exceptions to this are advice given by Intellectual Property agents and Licensed Conveyancers. 

The Court noted that Parliament has deliberately chosen not to extend Legal Professional Privilege. As such, Legal Professional Privilege remains limited to advice provided by legal professionals of England & Wales, irrespective of the nature of the advice given. This is particularly relevant to legal advice on taxation matters given by accountants which is not privileged. Accordingly, disclosure could be enforced, for instance, by HM Revenue & Customs. 

Posted on: 21/02/2011

This article is for general guidance only. It provides useful information in a concise form. Action should not be taken without obtaining specific legal advice.

Back to press releases
Back to press releases

Sign up to email news

Sign up to receive email updates and regular legal news from Rollits LLP.

Sign up