Litigation privilege did not apply to tax restructuring advice prepared for a company by accountants following enquiries received from the French tax authority. Even where litigation can be said to be in prospect, a claim to...more
Sports Direct has successfully appealed a problematic first instance decision that allowed the Financial Reporting Council (FRC) access to privileged communications. The judgment provides welcome confirmation to companies...more
The Financial Reporting Council (FRC), the regulatory body for accountants, auditors and actuaries in the UK, was allowed access to privileged material of a client of an auditor under investigation....more