Re Prudential plc [2013] UKSC 1: The Supreme Court leaves to Parliament the issue of privilege for tax advice by accountants, what Parliament should do is restrict privilege for tax advice given by lawyers.

被引：0
作者：
Higgins, Andrew [1 ]
Zuckerman, Adrian [1 ]
机构：
[1] Univ Oxford, Civil Procedure, Oxford, England
来源：
CIVIL JUSTICE QUARTERLY | 2013年 / 32卷 / 03期
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中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
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页码：313 / 322
页数：10
相关论文
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  • [1] [Anonymous], 2012, BBC NEWS
  • [2] Australian Law Reform Commission, 2007, 107 AUSTR LAW REF CO
  • [3] Legal Advice Privilege and its Relevance to Corporations
    Higgins, Andrew
    [J]. MODERN LAW REVIEW, 2010, 73 (03) : 371 - 398
  • [4] *OFF FAIR TRAD, 2001, COMP PROF
  • [5] The House of Commons Committee of Public Accounts Report, 2013, 29 HOUS COMM COMM PU, P3
  • [6] The House of Commons Committee of Public Accounts Report, 2013, 44 HOUS COMM COMM PU, P3
  • [7] The House of Commons Committee of Public Acounts Report ` HMRevenue and Customs, 2012, 19 HOUS COMM COMM PU
  • [8] Wigmore J., 1961, ON EVIDENCE, V8, P527
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