Accountability — April 2014: always a privilege (or maybe not)
The decision of the Court of Appeal in Rawlinson & Hunter Trustees SA and Ors v Akers & Anr  EWCA Civ 136 has highlighted the difficulties in establishing litigation privilege in relation to internal reports, particularly those obtained by liquidators.
In order for litigation privilege to apply to a particular document, litigation must exist or be in reasonable contemplation and the document must have come into existence for the dominant purpose of obtaining information or advice in connection with or assisting in the conduct of that litigation.
This decision arises out of the claim for damages brought against the Serious Fraud Office (SFO) by the Tchenguiz brothers for allegedly unlawful raids, arrests and investigations. The issue before the court was whether five reports that had been prepared by a firm of accountants on the instructions of liquidators of a separate company were subject to litigation privilege. The judge at first instance, Mr Justice Eder, had concluded they were not. The Court of Appeal upheld his decision with Lord Justice Tomlinson giving the lead judgment…
Click on the link below to read the rest of the Wragge & Co briefing.
Sign in or Register to continue reading this article
It's quick, easy and free!
It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.Register now
Why register to The Lawyer
In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.
Identify the major players and business opportunities within a particular region through our series of free, special reports.
Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.
More relevant to you
To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.
News from Wragge Lawrence Graham & Co
News from The Lawyer
Briefings from Wragge Lawrence Graham & Co
The government has announced it will introduce a requirement for many companies to report on payment practices, and a hardening of the Prompt Payment Code on payment terms.
The statutory regime covering workplace pensions will be transformed in April 2015.