Prudential - UK Supreme Court confirms that tax advice from accountants is not privileged

The UK Supreme Court (formerly the House of Lords)  has confirmed by a 5-2 majority that legal advice privilege does not extend to tax advice provided by an accounting firm.  Lord Neuberger intimated that, "as a matter of pure logic," the privilege should attach to communications by non-lawyers "with a qualification or experience which enables them to give expert legal advice in a particular field," but was reluctant to depart from the existing understanding of the doctrine.

The finding in the case (but not the "logical" allure of going the other way) is consistent with Canadian judicial statements (see Baron, Susan Hosiery and Kitsch), although the issue has not been addressed in the Supreme Court.

Scott Armstrong.  Summary of R. (Prudential plc & Anor) v. Special Commissioner of Income Tax & Anor, [2013] UKSC 1 under s. 232(1) - "solicitor-client privilege."