Final answer:
There is a general common law privilege of confidentiality for non-criminal tax matters between a taxpayer and their tax practitioner in the field of tax law.
Step-by-step explanation:
In the field of tax law, there is a general common law privilege of confidentiality for non-criminal tax matters between a taxpayer and their tax practitioner. This means that information shared between a taxpayer and their tax practitioner is generally protected and cannot be disclosed to third parties without the taxpayer's consent. This privilege helps to maintain trust and confidentiality in the relationship between taxpayers and their tax practitioners.