Finance Act 2008

Tax advisersU.K.

25(1)An information notice does not require a tax adviser—U.K.

(a)to provide information about relevant communications, or

(b)to produce documents which are the tax adviser's property and consist of relevant communications.

(2)Sub-paragraph (1) has effect subject to paragraph 26.

(3)In this paragraph—

• “relevant communications” means communications between the tax adviser and—

  (a)

  a person in relation to whose tax affairs he has been appointed, or

  (b)

  any other tax adviser of such a person,

  the purpose of which is the giving or obtaining of advice about any of those tax affairs, and

• “tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).