A shield not a sword: High Court sides with ATO in Paradise Papers privilege squabble

On 7 August 2019, the High Court unanimously held that legal professional privilege (LPP) could only be used to resist requests for production, rather than as a springboard upon which to obtain an injunction preventing the use of privileged documents.

The leaked dossier colloquially known as the 'Paradise Papers', widely regarded as the largest data spill in history, shed light on the controversial offshore tax arrangements of many high-profile companies and individuals.

Glencore International AG (Glencore), a large Australian commodity producer, brought proceedings in the High Court to restrain, by way of injunctive relief, the Australian Taxation Office's (ATO) use of, or reliance on, documents relating to its offshore tax arrangements (the documents).