Legal Privilege


Communication between professional legal advisers and clients that are privileged, are protected by FA 2008, Sch. 36, para. 23.


HMRC cannot issue an information notice to require the production of:-


    • Privileged information or


    • Any part of a document that is privileged.



Information and documents are privileged if a claim to legal professional privilege or (in Scotland) to confidentiality of communications as between client and professional legal adviser could be maintained in legal proceedings.


A document will generally be covered by legal professional privileges if it is a confidential communication between the lawyer and the client which provides the client with legal advice or is for the purpose of litigation, either actual or contemplated.


If only part of the document is privileged, compliance with the notice can be way of providing a copy of the non-privileged part or a copy of the whole document with the privileged parts blacked out.


The whole of the original document must be produced, however, if required, with the privileged parts covered up.


Any dispute as to whether or not legal professional privilege applies to information or a document is to be decided by the Tribunal.


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