The Penalties for Enablers of Defeated Tax Avoidance (Legally Privileged Communications Declarations) Regulations 2017 (SI 2017/1245)

These Regulations make provision for a relevant lawyer to make a declaration made under the Finance Act (No. 2) 2017 Sch.16 para.44 that a person is not liable to an Enabler’s penalty where the information needed to establish that is legally privileged.

See here.

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