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Supreme Court allows appeal against HMRC's disclosure of confidential information (Ingenious v HMRC)

Supreme Court allows appeal against HMRC's disclosure of confidential information (Ingenious v HMRC)
Published on: 19 October 2016
Published by: LexisPSL
  • Supreme Court allows appeal against HMRC's disclosure of confidential information (Ingenious v HMRC)
  • Original news
  • Practical implications of this judgment
  • Marcel principle of confidentiality
  • Statutory exceptions to the general duty of confidentiality
  • Confidential information in the public domain
  • Breach of confidentiality determined by the court
  • Passing confidential information on 'in confidence'
  • Circumstances in which HMRC might take the press into its confidence
  • Case details

Article summary

Dispute Resolution analysis: The Supreme Court has rejected HMRC's argument that it was entitled to disclose confidential information regarding the claimants' tax activities to journalists under section 18(2)(a) of the Commissioners for Revenue and Customs Act 2005 (CRCA 2005). In doing so, it has considered the scope of the duty of confidentiality owed by HMRC in respect of the tax affairs of tax payers, including the extent of statutory exceptions to the Marcel principle. or take a trial to read the full analysis.

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