The History of Legal Professional Privilege and its Role in Tax Advice by Tax Professionals

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http://eprints.org/relation/isVersionOf https://vuir.vu.edu.au/id/dark_document/47272 http://eprints.org/relation/isVolatileVersionOf https://vuir.vu.edu.au/id/dark_document/47272 http://eprints.org/relation/issmallThumbnailVersionOf https://vuir.vu.edu.au/id/dark_document/47272 archive 34 disk0/00/00/02/13 2007-05-30 2021-08-27 07:38:57 2008-08-19 19:17:27 monograph show Italia Maria Italia, Maria The History of Legal Professional Privilege and its Role in Tax Advice by Tax Professionals pub 350000 AccountingFinance FOR_2008_220200 legal professional privilege; tax advice; tax professionals This paper contends that the taxpayers' right to confidentiality plays a pivotal role in enabling taxpayers to be candid in consultations with their tax adviser, and that this right should attract equal protection notwithstanding the professional classification of the tax adviser. The emphasis is on balancing the revenue authorities' power to enable the collection of necessary revenue as efficiently and equitably as possible with the need to protect the taxpayer from unnecessary intrusion. The paper outlines the historical development of legal professional privilege, from the Elizabethan concept of confidentiality to the traditional privilege as the right of the client in a complex legal system. A number of rationales for the privilege are discussed and the applicability of the rationales to tax accountants is explored. Finally it outlines the current state of play of legal professional privilege in the tax arenas of Australia, Canada, New Zealand, the United Kingdom and the United States of America. 2004 published Victoria University 3 47272 2 2369017 dark_document 47272 Italia Maria.pdf application/pdf adedea8c08d413136e9aea7a701022c0 MD5 59132 2020-05-04 23:59:56 213 3 3 application/pdf text Submission & Permission Form en staffonly

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other public working_paper Melbourne, Australia 24 Victoria University School of Accounting and Finance UNSPECIFIED FALSE 2013-06-05 16:38:50