Ford - English Queen's Bench Division finds that joint interest privilege can be available even if the advising lawyer's retainer was only with the corporation

Suppose that a tax lawyer is retained by a company to provide advice on matters that include the the tax treatment of executives or shareholders, e.g., advising on a stock option plan.  Is the advice subject to joint interest privilege - so that the privilege in the legal opinion can be waived only if the corporation and each individual who received the advice agree to waive the privilege?

A UK court has set out a new five-part test for finding joint interest privilege in the situation where the solicitor's retainer was only with the corporation.  This test essentially requires that every party involved - the solicitor and each individual recipient of the advice - understands that the advice is being given to the individuals in their own capacity rather than only on behalf of the corporation.

Scott Armstrong.  Summary of R (Ford) v. Financial Services Authority, [2012] 1 All ER 1238, [2011] EWHC 2583 (QBD) under s. 232(1) - Solicitor-Client Privilege.