Verdict of "dīcere", to say). In a criminal case, the verdict, which may be either "not guilty" or "guilty"—except in Scotland where the verdict of "not proven" is also available—is handed down by the jury. Different counts in the same case may have different verdicts. A verdict of guilty in a criminal case is generally followed by a judgment of conviction rendered by judge, which in turn be followed by sentencing. In U.S. legal nomenclature, the verdict is the finding of the jury on the questions of fact submitted to it. Once the court (the judge) receives the verdict, the judge
Legal professional privilege in England and Wales "bring your tax issues to us so we can ensure that HMRC can never get access to them". In July 2010, the legal professional privilege was the subject of a Court of Appeal case, in which Prudential plc claimed that it should not have to disclose tax advice received from accountants PricewaterhouseCoopers. The Institute of Chartered Accountants in England and Wales (ICAEW) intervened in support of change, but the court's judgment in October rejected the extension of privilege to professions other than law. Legal professional privilege in England and Wales In England and Wales, the principle of legal professional privilege