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Category Archives: Legal privilege
Accountants’ concession- it’s time to look back?
It is indeed timely and appropriate that discussion processes have been set in motion to amend Part IVA and also the rules of privilege relating to tax advice. The interaction between the two sets of rules is via ‘exceptional circumstances’ in which access may become available. Examples of ‘exceptional circumstances’ might be a scheme or arrangement for the purposes of Part IVA of the Income Tax Assessment Act 1936. The first issue to determine is the most relevant model for … Continue reading
Paul Hogan and ‘Accountants’ Concession’ -Is it time to follow the Kiwis ?
The recent case involving Crocodile Dundee – Paul Hogan raises the issue of privilege in relation to tax advice given by accountants. It is well established in common law that certain communication between a lawyer and a client are privileged. But the same safeguard is not afforded to communication between clients and their accountants. It has been widely reported that the Tax Office used advice provided by Hogan’s accountant which said that the offshore structures used by him were illegal … Continue reading
