Tax privilege meaning

In this issue: Probate Court of Protection UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Insolvency—Private Client Digital assets and cryptoassets Charity and philanthropy Contentious trusts and estates Pensions, insurance and tax efficient investments International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Probate HMCTS probate enquiry line—temporary reduced hours From 14 February 2024, and for 12 weeks, the HMCTS probate helpline will run on reduced hours: 9am to 1pm, Monday to Friday. The HMCTS Probate Service remains available via web‑chat from 9am to 5pm, Monday to Friday. Source: HMCTS Probate LinkedIn post. MoJ urges those entitled to claim dormant funds held by CFO to act now The Ministry of Justice...

In this issue: Corporate Crime in 2025 Criminal liability Legal privilege in criminal cases Criminal procedure and evidence Bribery, corruption, sanctions and export controls Cybercrime and data protection offences Environmental offences Financial services and pensions offences Fraud, forgery, tax and theft offences Health and safety and corporate manslaughter offences Insolvency offences and Companies Act offences Local authority prosecutions Money laundering Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Corporate Crime Highlights 2025/2026 Corporate Crime in 2025 Reflecting on Corporate Crime in 2025 With 2025 nearing its end, Elliott Kenton, partner, and James Camidge, solicitor, at Weightmans look back on a pivotal year for business crime. New corporate crime laws, more enquiries, expansive investigatory powers, and several headline prosecutions have altered the corporate risk landscape this year. See News Analysis: Reflecting on Corporate Crime in 2025... ...

In this issue: Trusts Court of Protection UK taxation for Private Client Updates to HMRC Manuals Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Budgets and Finance Bills Family enterprises and ownership frameworks Disputed trusts and estates Pensions, insurance and tax-efficient investments Scotland, Wales and Northern Ireland International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&As Useful information Trusts HMCTS issues guidance on applications to recover funds paid into the High Court, Chancery Division HM Courts & Tribunals Service (HMCTS) has issued guidance on making applications to recover money held by the High Court (Chancery Division). Released on 18 December 2025, the guidance covers three situations: surpluses from property repossessions when entitled parties cannot...

FORTHCOMING CHANGES : At Budget 2025, the government stated it will legislate via Finance Bill 2026 (also known as Finance (No 2) Bill 2024–26) to introduce measures targeting promoters or enablers of marketed tax avoidance. The provisions are set out in Part 6 of the Bill (as introduced on 4 December 2025) and cover: updates to the DOTAS and DASVOIT civil penalty regime so that HMRC can issue DOTAS penalties directly, rather than seeking tribunal approval; a general prohibition on promoting marketed arrangements that have no realistic prospect of success, and a prohibition on promoting arrangements specified in universal stop regulations (USRs). A breach of either prohibition would attract a range of sanctions, including publication, financial penalties and criminal prosecution; promoter action notices (PAN). A PAN would require businesses to cease providing goods or services to promoters of tax avoidance where those goods or services are used in the promotion of avoidance and the promoter is in breach of a USR or stop notice....

What is exchange of information? Exchange of information (EOI) among tax authorities has long stood as a key pillar of international co-operation in tax matters. In more recent years, growing levels of public and governmental concern about perceived tax avoidance—at both the individual and the corporate level—have elevated the subject still further, ensuring that EOI has become a centrally important (and arguably more effective) cross-border anti-avoidance measure. There are numerous regimes and instruments pursuant to which authorities such as HMRC exchange information relating to taxpayers with overseas tax authorities, in accordance with those frameworks. The primary focus of this Practice Note is the approach to EOI taken under double tax treaties or conventions (DTTs), although the other principal platforms through which EOI operates are also summarised. In most cases, DTTs contain a specific provision dealing with the exchange of information, and that provision is often based on Article 26 of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (MTC)...

This Practice Note was prepared by Anne Redston, Barrister. It reflects her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This Practice Note: explores how legal professional privilege (LPP) operates in relation to tax matters examines the relationship between LPP and HMRC’s powers to obtain information and conduct inspections considers the extent to which LPP is available to non-lawyer tax advisers This Practice Note is a brief overview and does not cover every circumstance, so you may need further advice concerning your client’s position. For example, it does not consider privilege: under Scots law, or in relation to criminal proceedings, such as tax fraud It also does not address without prejudice privilege. This is considered in Practice Note: Without prejudice communications and in Wired Orthodontics. What is LPP? In the ex parte Morgan Grenfell case, Lord Hoffman described LPP as ‘a fundamental human right...

1 Introduction 1.1 We operate procedures requiring colleagues to escalate any awareness or suspicion of money laundering, terrorist financing, fraud, bribery, corruption, sanctions breaches, tax evasion, etc to [ insert, eg the nominated officer ] (see section 3 for further detail). In defined circumstances they must then notify the National Crime Agency (NCA) by submitting a suspicious activity report (SAR) or, depending on the nature of the report, to another agency via the appropriate channels. 1.2 The NCA assigns those SARs to specialist financial crime investigation officers for further enquiry. Intelligence from SARs may then be shared by the NCA with other law enforcement or government agencies (LEAs), which may require additional information. This is a financial crime investigation. 1.3 Where further information is needed from us following a SAR, it will typically be obtained through enforcement action (most often a production order) by an LEA. 1.4 This document outlines our internal procedure for dealing with financial crime investigations and enforcement actions. It sets...