Legal professional privilege

Prudential v HM Inspector of Taxes [2010] EWCA Civ 1094; SJ 19 October p5

The Court of Appeal has dismissed the appeal in the appeal in Prudential PLC and Prudential (Gibraltar) Limited v Special Commissioner of Income Tax and Philip Pandolfo (HM Inspector of Taxes) , in which the Law Society had permission to intervene, in which it was held that legal advice privilege does not extend to advice from, and communications with, accountants, even if it relates to advice about the law. The approach taken by the judge was that legal advice privilege does not attach solely because of the purpose and nature of the advice but also because the advice emanates from a member of the legal profession.