27 Jun 2025

Solicitors condemn HMRC plans for “deemed waiver” of privilege

Legal Futures also reports on the CLLS Tax Law Committee's response to a recent HMRC consultation.

Solicitors have condemned plans by HM Revenue & Customs (HMRC) to introduce a “deemed waiver” of legal professional privilege (LPP) where a promoter markets a tax avoidance scheme and highlights the fact it is supported by a legal opinion, usually from a KC.

The City of London Law Society (CLLS) said it would be opposed to deemed waiver “in any circumstances”, while the Law Society said regulation was the best way to deal with “the very small minority of legal professionals” involved in advising on such schemes.