The high-profile case between insurance company Prudential and HM Revenue & Customs (HMRC) over an attempt to allow accountants to benefit from legal professional privilege (LPP) has reached the Supreme Court this week.

The move – the result of a tax dispute between Prudential and HMRC – comes after the Court of Appeal in 2010 rejected Prudential’s claim that the advice of accountants in relation to tax law could be covered by LPP, which would protect it from being disclosed to third parties.