Court of Appeal: Professional Privilege Must Pass the “Dominant Purpose” Test

The Court narrowly interprets dominant purpose to exempt general tax advice from legal privilege. In Financial Reporting Council Ltd v Frasers Group Plc (formerly Sports Direct International Plc) [2020] EWHC 2607 (Ch), the High Court handed down the latest ruling in relation to the Financial Reporting Council’s (FRC) ongoing investigation into Grant Thornton’s audit of Sports Direct International....
By: Latham & Watkins LLP

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