The court was asked as to working papers brought into existence by chartered accountants in the preparation of an audit of a client’s books.
Held: Those working papers were the property of the chartered accountants and not the client. Jenkins LJ said: ‘Even in the case of a solicitor there must, we should have thought, be instances of memoranda, notes, etc., made by him for his own information in the course of his business which remains his property, although brought into existence in connection with work done for clients.’
Judges:
Jenkins LJ
Citations:
[1953] 2 QB 286, [1953] 2 All ER 691, [1953] 3 WLR 459
Jurisdiction:
England and Wales
Cited by:
Cited – Prudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another Admn 14-Oct-2009
The company had obtained legal advice but had taken it from their accountants. The Revenue sought its disclosure, and the company said that as legal advice it was protected by legal professional privilege.
Held: The material was not protected. . .
Lists of cited by and citing cases may be incomplete.
Litigation Practice
Updated: 18 June 2022; Ref: scu.376223
