Statute
Section 271 — Finance Act 2014: Legal professional privilege
Text of the provision Official document
Legal professional privilege 271 1 Nothing in this Part requires any person to disclose to HMRC any privileged information. 2 “ Privileged information ” means information with respect to which a claim to legal professional privilege by the person who would (ignoring the effect of this section) be required to disclose it, could be maintained in legal proceedings.
3 In the case of legal proceedings in Scotland, the reference in subsection (2) to legal professional privilege is to be read as a reference to confidentiality of communications.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →