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I am confused as to the references to litigation in the article. From my understanding, the Supreme Court ruled (by a majority of 5:2) in relation to legal advice privilege and not in relation to advice given connected to litigation. Where litigation is involved, an accountant's legal advice to the client will be privileged provided the relevant tests are satisfied. The Supreme Court considered that the matter should be considered by Parliament: Lord Clarke: "the true position at common law does seem to me to be a matter of some importance and I hope that the whole issue will be considered by Parliament as soon as reasonably practicable".