Legal News

What is the scope of HMRC’s duty of confidentiality?

Published on: 27 October 2016
Published by a LexisNexis Tax expert

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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