No obligation as to secrecy imposed by statute or otherwise on Revenue and Customs officials1 must prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed:
(1) to the Secretary of State2;
(2) to the Department of Health and Social Services for Northern Ireland3; or
(3) to an officer of either of them authorised to receive such information,
in connection with the operation of the Pension Schemes Act 1993 (subject to exception)4 or of any corresponding enactment of Northern Ireland legislation5.
No obligation as to secrecy imposed by statute or otherwise on Revenue
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Codicils may be used for making any alteration in a Will such as to alter the executors or make changes in legacies, whether by addition or deletion but that is by no means their only use. As a general rule, substantial changes are best achieved by means of a new Will and codicils are more
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This practice note provides an introduction to tort law by addressing three questions:•what does the concept of being liable in tort mean? And how does tort relate to contract and criminal law•how has the law of tort developed?•what is the scope of tort, ie what interests does it protect? What
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