Legal advice given by accountants and communications made in connection with obtaining such advice are not protected by legal professional privilege. The Court of Appeal dismissed Prudential’s appeal, holding that it is a matter for Parliament and not the courts to formulate an extension of the scope of privilege to accountants if that is appropriate (R (on the application of Prudential plc) v Special Commissioner of Income Tax www.bailii.org/ew/cases/EWCA/Civ/2010/1094.html).