Tax Collection and Management (Wales) Act 2016 section 101

Protection for privileged communications between legal advisers and clients

Section 101 protects legally privileged information and documents from being compelled under an information notice issued by the Welsh Revenue Authority.

• An information notice cannot require a person to provide information or produce documents that are covered by legal professional privilege.
• Information or a document is considered privileged if a claim for legal professional privilege could be maintained over it in legal proceedings.
• The Welsh Ministers have the power to make regulations setting out how the tribunal should resolve disputes about whether information or a document is privileged.
• Such regulations may include provisions about who holds custody of a disputed document while its privileged status is being determined.