United Kingdom Leading Case legal advice privilege

R (Prudential plc) v Special Commissioner of Income Tax

[2013] UKSC 1

JurisdictionUnited Kingdom

CourtUK Supreme Court

Year2013

StatusBinding authority

Summary

Legal advice privilege is confined to communications with qualified lawyers and does not extend to advice given by non-lawyer professionals such as accountants.

Key Principle

Legal advice privilege applies only to communications with qualified lawyers (solicitors and barristers); it does not extend to advice given by non-lawyer professionals such as accountants, even when performing a similar advisory function.

Area of Law

evidence

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Under UEA s 97, tendency evidence in sexual offence cases requires significant probative value but no striking similarity between the tendency and charged acts.

Dasreef Pty Ltd v Hawchar (2011) 243 CLR 588

Expert opinion evidence is admissible only if based on specialised knowledge, and the expert must identify the facts and reasoning underlying the opinion.

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