½Û×ÓÊÓƵ

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 / A7.227 DOTAS—case law on legal professional privilege
Commentary

A7.227 DOTAS—case law on legal professional privilege


Administration and compliance

This article discusses notable cases on legal professional privilege. For a the definition and scope of legal professional privilege, see A7.226.

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

Legal professional privilege—case law

Morgan Grenfell

In Morgan Grenfell1, the issue was whether a bank was saved by legal privilege from having to disclose details of advice received from tax counsel and solicitors about a tax scheme pursuant to a notice issued under TMA 1970, s 20(1) (power to call for documents, since replaced by FA 2008, Sch 36). The House of Lords held that legal professional privilege was a fundamental human right and could only be removed by express language or necessary implication.

This case is not, however, directly relevant to

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 17:21