Chapter CH22244
Published date | 11 March 2016 |
Record Number | CH22244 |
Legal professional privilege imposes an important restriction on what you can require a person to provide or produce in an information notice, see CH22246.
Legal professional privilege is a very important common law rule that protects from disclosure certain communications between a legal professional and the person who is their client. This applies whether the communications are held by the legal professional or the client.
It is recognised in the rules about our information powers that are set out in FA08/SCH36(23).
It is important to note that the privilege belongs to the client and not their representative. The client can choose to waive their right to privilege and provide the information to HMRC, however, only the client has the right to waive this privilege. A legal professional or representative can only waive their clients right to privilege with that client’s express consent.
Information is privileged if a claim to legal professional privilege, or in Scotland confidentiality of communications, could be maintained in...
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