Relevant Lawyers

There are restrictions contained in Finance Act 2008, Sch. 36, Part 4 that prevent HMRC requiring the provision of professional legal advisers and clients. To avoid breaching these provisions, officers must refer to their Head Office cases where consider it appropriate to send a third party notice to a ‘relevant lawyer’.

A relevant lawyer includes:-

  • a barrister
  • a lawyer
  • an advocate (a member of the Faculty of Advocates in Scotland)
  • a solicitor
  • a registered foreign lawyer or a European lawyer
  • any other legal representative, communications with whom may be the subject of a claim to professional privilege in accordance with the Legal Services Act 2007, S. 190 (such as a licensed conveyancer, a trade mark or patents attorney, a legal executive or a law costs draftsman).

HMRC cannot insist that a relevant lawyer provides or makes available any documents covered by legal professional privilege without first obtaining the client’s consent.

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