In October 2010, the Court of Appeal judged that legal professional privilege should not be extended to accountants and would only apply to qualified lawyers.  The case is Prudential v HMRC.

However The Supreme Court has now granted leave for an appeal to be made against the Court of Appeal’s decision, which is somewhat unexpected. 

The case could have a significant impact on the documents which HMRC are able to attain from accountants in tax investigation cases.