Gentleman Or Scrivener: History And Relevance Of Client Legal Privilege To Tax Advisors
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Italia, Maria (2010) Gentleman Or Scrivener: History And Relevance Of Client Legal Privilege To Tax Advisors. International Review of Business Research Papers, 6 (1). pp. 391-403. ISSN 1837-5685 (print) 1832-9543 (online)
Abstract
Legal professional privilege or client legal privilege as it is more commonly referred to now, developed through the common law, from the Elizabethan period to today. The privilege initially belonged to gentlemen, to protect their honour and integrity as gentlemen. Today privilege belongs to the client. The tax arena is dominated by two professions, accountant and lawyers, essentially providing the same tax services to their taxpayer clients. The United States and New Zealand have recognised this functional overlap and legislated to provide privilege for clients of tax accountants, albeit to a limited extend. Australia has yet to legislate this change, even though the Australian Law Reform Commission has recently recommended legislation.
| Item type | Article |
| URI | https://vuir.vu.edu.au/id/eprint/7346 |
| Official URL | http://www.bizresearchpapers.com/32.Maria.pdf |
| Subjects | Historical > Faculty/School/Research Centre/Department > School of Accounting Historical > FOR Classification > 1501 Accounting, Auditing and Accountability Historical > SEO Classification > 9001 Financial Services |
| Keywords | ResPubID21570, tax law, legal privilege, taxpayers’ right |
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