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Results: 1-10 of 544

Waiver of privilege: deployment and cherry-picking
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 9 2012

A recent tribunal decision has given a reminder of when a waiver of privilege will (or will not) extend further than a party intends: Fisher v HMRC 2012 UKFTT 335


LPP: naked self interest replaced by functionality?
  • Nabarro LLP
  • United Kingdom
  • January 29 2013

In a landmark decision involving the great and the good of the legal world, the Supreme Court has confirmed that legal professional privilege (LPP


Tax accountant advice does not attract solicitor client privilege in the UK
  • Thorsteinssons LLP
  • United Kingdom
  • February 21 2013

Subject to limited exceptions, communications involving legal advice between a lawyer and his or her client are privileged. As a result, a client can


Disclosure of tax avoidance schemes: new guidance issued
  • CMS Cameron McKenna
  • United Kingdom
  • June 7 2011

The Law Society has issued a Guidance Note for solicitors, which considers the relationship between solicitors' statutory obligation to disclose tax avoidance schemes to HMRC and legal professional privilege


Deducting benefits falling outside the CRU recovery scheme
  • Kennedys Law LLP
  • United Kingdom
  • June 25 2009

The Compensation Recovery Unit will seek to recover benefits paid to claimants which are listed in Schedule 2 of the Social Security (Recovery of Benefits) Act 1997


Scoping out legal advice privilege
  • Bedell Cristin
  • United Kingdom
  • February 5 2013

The Supreme Court has now given its judgment on the eagerly awaited appeal by Prudential regarding whether or not legal advice privilege should be


HMRC hits professional service firms with growing number of legal notices in the last year
  • RPC
  • United Kingdom
  • November 17 2014

Over 1,500 legal notices issued requiring the release of documents and the provision of information on tax investigation targets Creates a legal


Undeclared offshore income
  • Squire Patton Boggs
  • United Kingdom
  • September 12 2014

On 11 September, the European Union officially confirmed a further round of economic sanctions against Russia in response to the continued crisis in


Landmark US Supreme Court decision may extend US tax benefits to UK civil partners
  • Butler Snow LLP
  • United Kingdom, USA
  • June 28 2013

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act ("DOMA"), which limits the definition of


UK: pensions update August 2013
  • Clifford Chance LLP
  • United Kingdom
  • August 30 2013

Changes made to the Takeover Code which came into effect on 20 May 2013 give pension scheme trustees of funded defined benefit schemes a Greater say