Most Read Contributor in Hong Kong, September 2016
Keywords: legal advice privilege, LAP,
In a recent English Judgment concerning R (Prudential plc and
another) v. Special Commissioner of Income Tax and another 
UKSC 1, the Supreme Court, by a five to two majority, held that
Legal Advice Privilege (LAP) only applies to advice provided by
In the present case, the issue concerned whether tax advice
provided by the taxpayer's accountants was disclosable to an
inspector of taxes for the purpose of investigating Prudential
Group's tax liability.
The Court confirmed that "lawyers normally only give legal
advice". Legal advice given by non-legal professionals would
"often not represent the totality of the advice". The
Court expressed difficulty in assessing communications where legal
advice was only subsidiary or where a document contained both legal
and non-legal advice.
The Court considered LAP should not be extended to advice given
by non-legal professionals, "even where the advice [was] legal
advice which that professional person [was] qualified to
The Court was concerned, if whenever LAP was claimed, a Court
would have to closely examine "the qualifications or standing,
and maybe the rules and disciplinary procedures" of a
particular profession to determine whether the communication from
that profession attracted LAP; this would create "uncertainty,
expenditure and inconsistency". There would be the difficulty
of deciding whether a profession was one which "ordinarily
[included] the giving of legal advice".
R (Prudential plc and another) v. Special Commissioner of
Income Tax and another  UKSC 1
Press summary, The Supreme Court of the United Kingdom, 23
Construction Industry Law Letter, March 2013, pp.3309-3314
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The process for obtaining planning permission for development of property in the Cayman Islands has been updated as a result of the latest revision of the Development and Planning Law and accompanying regulations (July 2015).
In principle, when the parties agree to arbitrate, they shall be
bound by that agreement. It should therefore follow that when a
party initiates arbitration proceedings, the other party - the
respondent – will avail itself of the opportunity to present
its case and participate in the proceedings.
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