[Mark Lee]

Have just skimmed read the article about this in Taxation (9 Feb) and looked at the published decision. I can find no ref to LPP (Legal Professional Privilege). I was going to write a short piece about the case for the TAN page on Linkedin referencing the case and the risks of amateurs advising on tax issues. But I’m torn because of the absence of any ref to LPP (in the tribunal report or in the article).

I can see that a lot of the damaging correspondence (evidencing that the leases were were created solely to enable the deal to be structured as a TOGC) predates the involvement of the lawyers. But corres with them seems to have been disclosed too and without any ref to LPP.

Is there some special rule that denies ref to LPP in VAT cases? Why didn’t anyone assert LPP in this case? What am I missing please? (IN THIS CONTEXT!)

[Author]

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