Accountants, Tax Advice And Legal Advice Privilege
Mondaq Business Briefing › Hong Kong Law Articles in English (2011)
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Accountants, Tax Advice And Legal Advice Privilege
In Prudential Plc & Anor v Special Commissioner of Income Tax & Anor [2010] STC 2802 (the Prudential case), the English Court of Appeal decided that the protection afforded by legal advice privilege did not extend to confidential documents passing between an accountant and a client for the purpose of giving or receiving legal advice on tax matters. The Prudential case is being appealed to the UK Supreme Court. The Supreme Court's judgment will be important and should be of interest to accountants and their tax clients in many jurisdictions, including Hong Kong. ...
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