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Official guidance
Litigation and Settlement Strategy

LSS30000 · Handling a dispute: content

  • LSS30100 · Handling a dispute: Overview
  • LSS30200 · Handling a dispute: Working collaboratively
  • LSS30300 · Handling a dispute: Setting out the points in dispute
  • LSS30400 · Handling a dispute: Agreeing timescales
  • LSS30500 · Handling a dispute: Establishing the facts
  • LSS30600 · Handling a dispute: Seeking specialist advice
  • LSS30700 · Handling a dispute: Sharing and testing views
  • LSS30800 · Handling a dispute: Legal Professional Privilege
  • LSS30900 · Handling a dispute: Where a collaborative approach is not possible or appropriate
  1. Handling a dispute: content
  2. Handling a dispute: Legal Professional Privilege

LSS30800 | Handling a dispute: Legal Professional Privilege

From HM Revenue & Customs · Litigation and Settlement Strategy

Legal Professional Privilege (LPP) protects certain communications between a client and their legal adviser from disclosure in certain circumstances. A legal adviser must be a legal professional, such as a solicitor, barrister or legal executive, and they can be based in-house or be an employee. The protection applies where the dominant purpose of the communication is to obtain or receive legal advice (both oral and in writing) and is known as ’advice privilege’.

There is also ‘litigation privilege’ which applies not only to communications between the legal adviser and their client but also to documents that are created for the dominant purpose of gathering evidence, or for use in legal proceedings. It can also apply to communications to and from third parties. In order for LPP to be maintained, the information must remain confidential and not have been disclosed to third parties.

LPP is a complex area and detailed technical and operational guidance can be found at page 30 of the LSS Commentary.

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