Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Without prejudice definition

What does Without prejudice mean? In practice, “without prejudice” denotes settlement communications that parties do not intend to be used in court or tribunal as evidence of concessions or admissions. The protection arises from common law (often called the without prejudice rule or without prejudice privilege), not statute, and is broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland. Key features: - It applies to written and oral negotiations (including emails, calls and mediation) made in a genuine attempt to resolve an existing dispute. - The substance controls: communications can be protected even if not labelled “without prejudice”, and a label alone will not protect routine...

Legal professional privilege in tax: scope of legal advice and litigation privilege, HMRC Schedule 36 powers, partial waiver, and non‑lawyer advisers

Published by a LexisNexis Tax expert

Practice notes

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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 long established in the common law.’ It is ‘not merely a rule of evidence but a substantive right founded on an important public policy’...

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Anne Redston

Anne Redston is consultant editor of Tolley’s Yellow Tax Handbook and a judge of the Upper Tribunal (Tax and Chancery Chamber) and of the First-tier Tribunal sitting in the Tax and Social Entitlement Chambers. Her contributions to TolleyGuidance and LexisPSL Tax are her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary. Anne was until 2021 a tenant at Temple Tax Chambers from where she practised as a barrister, advising on a wide range of tax issues including employment and personal tax, VAT, social security and customs duties. As well as being a barrister, she is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes....

Web page updated on 21/05/2026

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