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Home / Simons-Taxes /Administration and compliance /Part A7 Money laundering and tax avoidance schemes /Division A7.2 Disclosure of tax avoidance schemes (DOTAS), follower notices and accelerated payment notices /DOTAS—exemption for legal professional privilege / A7.226 DOTAS—scope of legal professional privilege
Commentary

A7.226 DOTAS—scope of legal professional privilege


Administration and compliance

This article discusses the scope of legal professional privilege. For a more detailed case law discussion on the subject, see A7.227.

For a discussion of legal professional privilege in the context of:

  1. Ìý

    •ÌýÌýÌýÌý provision of information to HMRC under HMRC's general information and compliance powers, see A6.604

  2. Ìý

    •ÌýÌýÌýÌý the disclosure of tax avoidance schemes (DOTAS) regime, see A7.225 and A7.228

  3. Ìý

    •ÌýÌýÌýÌý the penalties for enablers of defeated tax avoidance, see A4.573D

Definition of legal professional privilege

Under common law, a client can assert confidentiality in relation to:

  1. Ìý

    •ÌýÌýÌýÌý communications between the client and their lawyer made for the purpose of obtaining and giving legal advice

  2. Ìý

    •ÌýÌýÌýÌý communications between the client or their lawyer and third parties the dominant purpose of which was the preparation for actual or contemplated litigation, and

  3. Ìý

    •ÌýÌýÌýÌý items enclosed with or referred to in such communications and brought into existence for the purpose of obtaining the advice

In the House of Lords case of Francis & Francis1

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