Chapter CH22246

Published date11 March 2016
Record NumberCH22246

Legal professional privilege (LPP) is explained in CH22244.

You cannot use an information notice to require a person

  • to provide privileged information, or
  • to produce the privileged part of a document.

Where you are seeking documents or information that could include privileged material, any informal information request or notice must contain a section explaining the restriction in relation to LPP material - see the suggested wording at CH22248 for requests and CH22250 for notices. For example, if you are asking for all documents relating to transaction X and they could include privileged material if the person consulted a lawyer about the transaction, you must include the restriction section in your request or notice.

A lawyer is a member of the legal profession. Where you are seeking documents or information that could include advice on tax law given by someone who is not legally qualified, see CH22260.

Documents may contain some information that is privileged and some that is not. Where a person does not wish to produce that part of a...

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