TITLE

ACCOUNTANTS ARE NOT LAWYERS: LEGAL PROFESSIONAL PRIVILEGE, ACCOUNTANTS AND THE TAX MAN

AUTHOR(S)
HUGHES, KIRSTY
PUB. DATE
March 2011
SOURCE
Cambridge Law Journal;03/01/2011, Vol. 70 Issue 1, p19
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article presents a court case in which the British Court of Appeal rejected the appeal made by Prudential PLC that legal professional privilege (LPP) should be applicable on the tax advice provided by PricewaterhouseCoopers. In the case R on the application of Prudential v. Special Commissioner of Income Tax, Prudential argued that the LPP should be applicable to the legal advice provided by accountants. LPP is a common law rule that provides an individual the right not to disclose documents.
ACCESSION #
59346126

 

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