Legal privilege and the tax adviser
In Taxation, Vol 163 No 4196 (05 March 2009), in the third and final of his (excellent) series of articles on HMRC's new powers to inspect premises, Keith Gordon confirms that
"... a letter from a (non-lawyer) CTA containing tax advice would not be exempt from disclosure to an HMRC officer".
In my dim and distant past I had to attend training on money-laundering regulations and was advised that if a taxpayer comes to us for advice about arrangements that might be reportable to SOCA, we as accountants were authorised to provide that advice (without reference to SOCA), under the supposed umbrella of legal privilege.
Either I have misinterpreted the course instructions or there is one definition of legal privilege for MLR purposes and another for the purposes of Sch 36 FA 2008.
I should be grateful if someone in the peanut gallery set me straight.
Clint Westwood
- Letter from the Official Receiver 175 3
- A holding company? 49 4
- Connected Persons and Incorporation 35 2
- AWeb time outs 234 10
- CIS TAX REFUNDS 130 5




You may think I am splitting hairs but . . .