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Barristers, advocates and solicitors

Note that the provisions contained in TMA 1970, s 20B and described below were repealed by with effect from 1 April 2013, but does not affect notices issued before that date. Finance Act 2008 enacted HMRC's view of legal and professional privilege¹ with effect from 1 April 2009. It sets out the privilege position as it applies to auditors, restating the previous position in TMA 1970, s 20B(9), but does not provide parallel protection for the advice of tax advisers or tax accountants in the hands of a taxpayer. The provisions also define both 'tax adviser' and 'relevant communications' which may be the subject of privilege. For detailed commentary, see A6.614.

A barrister, advocate or solicitor cannot be required to deliver or make available, without his client's consent, documents in respect of which he could maintain a claim for professional privilege².

In ex p Goldberg³, it was held in the High Court that copies of documents were protected by professional privilege, where the copies were made only for