Case Law Details
Case Name : R (on the application of Prudential plc and another) Vs Special Commissioner of Income Tax and another (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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The long-awaited decision in the Prudential case was handed down by the UK Supreme Court on the morning of Wednesday 23 January.
R (on the application of Prudential plc and another) (Appellants) v Special Commissioner of Income Tax and another (Respondents) was heard by a full panel of seven law lords. By a majority of five to two (Lords Clarke and Sumption dissenting), the UK Supreme Court dismissed the taxpayer’s appeal and confirmed the long-established principle that legal advice privilege (LAP) attaches only to advice provided by members of the legal profession.
Background
The case co...
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On the subject matter, those interested may usefully read also the related following:
@Indiacorpblog, the articles titled, –
1.Legal advice privilege for tax advice given by non-lawyers
2.SEBI Investment Advisers Regulations – an overkill?
Article titled
A Warning to Wall St. About Misleading Clients by
PETER J. HENNING
LEGAL PROFESSIONAL PRIVILEGE: FUNDAMENTAL PRINCIPLES
www. asb.unsw.edu.au/schools/taxationandbusinesslaw/atta/attajournal/Documents/2_Kendall_JATTA_vol1_no3.pdf
PROSPECTS FOR A TAX ADVISORS’ PRIVILEGE IN AUSTRALIA by
KEITH KENDALL