The Supreme Court has just spent three days hearing the arguments to extend Legal Advice Privilege to chartered accountants and tax advisers.

In the case of R (Prudential) v HMRC the Court of Appeal decided that Legal Advice Privilege does not apply to the clients of chartered accountants and chartered tax advisers advising on tax law.

The Institute of Chartered Accountants in England and Wales (ICAEW) intervened in the case. It believes that it is arguably anti-competitive for UK taxpayers and businesses.

A ruling is not expected until 2013.

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