The right to LLP for tax advice

Much has recently been made of a taxpayer's right to legal professional privilege (LPP) for tax advice provided by tax practitioners who are not lawyers. The concept and scope of LPP has been debated at length by jurists, not only in South Africa, but all over the world, with the exact origins of this rule being subject to debate. Notwithstanding these continuing debates, LPP's role as an important part of the SA jurisprudence cannot be denied, neither in the form of litigation privilege nor legal advice privilege. The debate by tax advisers from various professions risks losing sight of the main reason for the existence of this rule, namely to protect the rights of taxpayers. After all, LPP is a right of the client and not a right of the legal adviser. Furthermore, it loses sight of the bigger picture that tax has evolved as a professional occupation in its own right and is no longer the ugly stepchild of the legal, accounting or any other profession.