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The Law Society has been granted permission to intervene in Prudential’s appeal to the Supreme Court over legal professional privilege (LPP).
The Law Society had intervened in the Court of Appeal case of Prudential PLC and Prudential (Gibraltar) Limited v Special Commissioner of Income Tax and Philip Pandolfo (HM Inspector of Taxes).
Prudential had sought to extend the existing rule of LPP - which gives certain communications between a lawyer and their client absolute confidentiality so that it cannot be disclosed to the court or third parties without the client’s consent - to advice on tax law given by accountants.
The Court of Appeal unanimously confirmed that legal professional privilege (LPP) does not apply to any other professional except qualified lawyers -solicitors and barristers.
The Law Society is intervening in this appeal because Prudential is againseeking to extend legal professional privilege beyond the legal profession.
Welcoming the news that the Law Society had another opportunity to put forward arguments on behalf of the solicitors’ profession in the appeal, Linda Lee said: “LPP is closely tied to the administration of justice. The first duty of a solicitor, like other lawyers, is to the Court and the second is to the client. In this respect lawyers are unique among the professions.
“If LPP is opened up to any professional person who asserts that they give advice on the law, such as tax advice, they can then seek to withhold vital information from bodies such as HMRC. Extending LPP in such a way risks creating uncertainty over what can and cannot fall under LPP. The boundaries of LPP must remain clear.
“We believe that if LPP is to be used on a wider basis it is up to Parliament to legislate to that effect. The Court of Appeal took our view that it is a matter of public policy what the bounds of LPP should be.
"If LPP is to be extended beyond the advice of the legal professions it must be done via statute that clearly defines the limits and conditions of any extension both as to the areas of law or the professional adviser to ensure certainty as to the scope of its application."
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