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High Court considers subject access rights under UK GDPR in context of tax enquiry (Ashley v HMRC)

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Published on: 06 February 2025

Published by a LexisNexis Tax expert

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Tax analysis: In Ashley v HMRC, the High Court considered a claim that HMRC had breached the subject access rights of the claimant under UK GDPR after they sought access by way of a subject access request (SAR) to personal data processed by HMRC in connection with an enquiry into a tax return conducted by the Wealthy and Mid-Size Business Compliance (WMBC) department. The High Court ultimately concluded that HMRC would need to reconsider its response to the SAR and anticipated that further data would need to be disclosed.

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