The Supreme Court has granted Prudential permission to appeal against the Court of Appeal’s ruling in Prudential Plc & Anor, R (on the application of) v Special Commissioner of Income Tax & Ors [2010] EWCA Civ 1094 [1] on 13th October 2010.
In the case the Court of Appeal ruled that common law legal professional privilege ("LPP") does not apply in relation to accountants or to any professional other than a qualified lawyer: a solicitor or barrister, or an appropriately qualified foreign lawyer.