Comparative standards of legal advice privilege for tax advisers and optimal reform proposals for English Law

Research output: Contribution to journalArticlepeer-review

Abstract

The widely accepted rationale for legal advice privilege between client and lawyer applies equally to tax advisers giving their clients fiscal legal advice. This article undertakes a comprehensive comparative analysis of standards of legal advice privilege for tax advisers in the United States, New Zealand and Australia. It then reviews the current limited tax advisers’ privilege found in Sched. 36 to the Finance Act 2008. Based on evaluation of these comparative models, optimal proposals are made for a tax advisers’ privilege in English law.
Original languageEnglish
Pages (from-to)246-269
JournalThe International Journal of Evidence & Proof
Volume19
Issue number4
DOIs
Publication statusPublished - Oct 2015

Fingerprint Dive into the research topics of 'Comparative standards of legal advice privilege for tax advisers and optimal reform proposals for English Law'. Together they form a unique fingerprint.

Cite this