Table of contents
- Original news
- What was the background to the case?
- What were the main issues before the court?
- What did the court decide and why?
- Does the judgment clarify this area of law? Are there any remaining unresolved issues or grey areas?
- How does the decision fit in with other developments in this area?
- What should practitioners take from this judgment?
Article summary
Tax analysis: The Supreme Court has ruled that HMRC’s authority to disclose confidential information about taxpayers is not as broad as HMRC thought it was. Gideon Sanitt, a partner at Macfarlanes, examines R (Ingenious Media Holdings) v HMRC.
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