Income Tax Act 2007 section 749

Restrictions on particulars to be provided by relevant lawyers

Section 749 limits what HMRC can compel a lawyer to disclose under the transfer of assets abroad information powers, where the lawyer's client does not consent to the information being provided.

• Where a client does not consent, a relevant lawyer can only be required to confirm they act (or acted) for the client and to provide the name and address of the client and any relevant person
• Relevant persons include the transferor and transferee where a UK resident individual transfers assets to or from a closely-held non-trading company, and any persons involved in associated operations
• Where the lawyer is involved in forming or managing a closely-held non-trading company, the company itself is a relevant person; where the lawyer is involved in creating or administering a settlement that results in income being paid to a person abroad, the settlor and that person are relevant persons
• A relevant lawyer means a barrister, advocate, solicitor or other legal representative whose communications may attract legal professional privilege (or, in Scotland, confidentiality of communication protection)