The Resource Taxpayers' legal privilege in the US and New Zealand : lessons for the UK and Australia

Taxpayers' legal privilege in the US and New Zealand : lessons for the UK and Australia

Label
Taxpayers' legal privilege in the US and New Zealand : lessons for the UK and Australia
Title
Taxpayers' legal privilege in the US and New Zealand : lessons for the UK and Australia
Creator
Subject
Language
eng
Summary
This article critically examines the operation of client legal privilege in the tax arena of a particular group of four familial common law jurisdictions. Self-assessment taxation systems depend on voluntary compliance of taxpayers in the preparation of accurate returns. Tax law is very complex and involves sensitive financial information. Taxpayers turn to professional advisers, generally accountants or lawyers, for assistance in fulfilling their burden, while legitimately minimising their taxes. Taxpayers have a right to have their confidential communicatios with their chosen adviser, protected from intrusion by the Revenue authority. The US and New Zealand have legislated to provide a degree of protection for confidential taxpayer-accountant communications. Both jurisdictions have emphasised the importance of having a level playing field in the provision of tax advice, highlighting that the key is protection of confidential communications, not the qualifications of the adviser.The taxpayer legal privilege is compared to the common law client legal privilege, which is available to clients of tax lawyers, and is examined against the criteria of certainty, clarity and permanency. In both the US and New Zealand the legislation is found wanting. Neither the UK nor Australia have legislated to protect confidential taxpayer-tax accountant communications. This article calls for a taxpayer legal privilege that meets these key criteria. The proposed reform is timely and beneficial, to both the taxpayer and the administration of justice, in the current legal and tax administration climate
Citation source
In: British tax review. - London. - (2014),
http://library.link/vocab/creatorName
Italia, M
Language note
English
http://library.link/vocab/subjectName
  • legal professional privilege
  • self-assessment
  • professional privilege
  • taxpayer rights
  • disclosure
  • tax adviser
  • case law
Label
Taxpayers' legal privilege in the US and New Zealand : lessons for the UK and Australia
Instantiates
Publication
Label
Taxpayers' legal privilege in the US and New Zealand : lessons for the UK and Australia
Publication

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