Taxes Consolidation Act 1997 section 817J

Legal professional service

Section 817J preserves legal professional privilege for promoters within the mandatory disclosure regime.

• Nothing in Chapter 3 (mandatory disclosure of transactions) requires a promoter to disclose privileged information to Revenue.
• Privileged information is information over which a claim to legal professional privilege could be maintained by the promoter in legal proceedings.
• The protection mirrors the general legal principle that communications between a client and their legal adviser for the purpose of obtaining legal advice are privileged.
• The exemption applies only to the promoter who could maintain the privilege claim — it does not extend to other parties involved in a disclosable transaction.