If a taxpayer successfully claims privilege they are entitled, as an absolute right, to withhold the protected information.
There are two types of legal professional privilege: legal advice privilege and litigation privilege. The circumstances in which each can be claimed differ.
We have created an article to provide insight into legal privilege protection in the UK, which covers:
- Confidential communication
- What is legal advice?
- The UK tax authority's approach towards privilege
- The Tribunal approach
For more information please read the full article Privilege - is the tax advice you receive protected?.