United Kingdom: Privilege

Navigating tax disputes with HMRC can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we cover HMRC's formal information gathering powers.

This article explores the consequences of a recent judgment disapplying/disproving the existence of the shareholder rule...

The High Court in Aabar Holdings SARL v Glencore PLC abolished the Shareholder Rule, allowing companies to assert privilege against shareholders except in hostile litigation. This decision limits disclosure risks and reinforces corporate confidentiality in shareholder disputes.

In Jinxin Inc v Aser Media PTE Ltd & Others[1], the High Court of England and Wales determined that directors' personal emails and documents on a company's computer system were confidential...

The Court of Appeal has held that the identity of those instructing lawyers on behalf of a corporate client are not generally protected by litigation privilege...

A recent decision by the High Court provides clarity on whether those instructing solicitors benefit from litigation privilege. In Loreley Financing (Jersey) No 30 Ltd v Credit Suisse Securities (Europe)...

In SL Claimants v Tesco plc [2019] EWHC 3315 (Ch), the High Court has held that a solicitor's attendance note did not lose privilege despite the note being disclosed

In an important decision for in-house lawyers in particular, the Court of Appeal has confirmed that documents will only benefit from legal advice privilege where they are prepared...

This case is thought-provoking for a number of reasons, but above all the use and treatment of the advice given by Royal Mail's economic advisers, Oxera, is of particular interest.