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ARTICLE · 21 FEBRUARY 2018

Case Note: Bilta v RBS

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In Bilta (UK) Limited v Royal Bank of Scotland [2017] EWHC 3535 (Ch), the High Court once again addressed the application of legal privilege to documents prepared in the course of an internal investigation.

United KingdomCriminal Law
Leila Gaafar
Leila Gaafar
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In Bilta (UK) Limited v Royal Bank of Scotland [2017] EWHC 3535 (Ch), the High Court once again addressed the application of legal privilege to documents prepared in the course of an internal investigation.

The internal investigation in this case was carried out by RBS, prompted by a letter from HMRC in March 2012. The letter alleged that there may be grounds to deny RBS' VAT claim in relation to certain historical trades, on the basis that RBS knew or should have known that the trading involved a fraudulent attempt to avoid VAT. In response to the allegations, RBS commissioned an external law firm to carry out an internal investigation. The investigation spanned nearly two years, and culminated in a report delivered to HMRC in 2014.

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