Section 272 — Finance Act 2014: Tax advisers

Tax advisers 272 1 This section applies where a notice is given under section 258(4) or (5) and the person to whom the notice is given is a tax adviser.

2 The notice does not require a tax adviser—

a to provide information about relevant communications, or b to produce documents which are the tax adviser's property and consist of relevant communications.

3 Subsection (2) does not have effect in relation to—

a information explaining any information or document which the person to whom the notice is given has, as tax accountant, assisted any person in preparing for, or delivering to, HMRC, or b a document which contains such information.

4 But subsection (2) is not disapplied by subsection (3) if the information in question has already been provided, or a document containing the information has already been produced, to an officer of Revenue and Customs.

5 In this section— “ relevant communications ” means communications between the tax adviser and—

a person in relation to whose tax affairs the tax adviser has been appointed, or any other tax adviser of such a person, the purpose of which is the giving or obtaining of advice about any of those tax affairs, and “ tax adviser ” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).