The Resource R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality

R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality

Label
R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
Title
R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
Creator
Subject
Language
eng
Summary
It is a rarity that the highest court in the UK will unanimously disagree with the unanimous decision of the highest court of England and Wales. But that is precisely what occured in this case concerning HMRC's duty of confidentiality. This case note exists of four parts. Part 1 briefly sets out the facts of the case and the decisions of the High Court and the Court of Appeal. Part 2 assesses the reasoning of the lower courts. Part 3 describes the Supreme Court's decision and part 4 analyses the Supreme Court's decision. The case concerned an "off the record" disclosure by HMRC to journalists from The Times. The subject of the conversation was tax avoidance schemes that were taking advantage of the "Film Partnership" legalislative provisions. The claimants submitted that the disclosure of taxpayer information breached the law
Citation source
In: British tax review. - London. - (2017), no. 1 ; p. 10-21
http://library.link/vocab/creatorName
Daly, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • disclosure
  • professional privilege
  • procedural law
  • tax avoidance
  • taxpayer rights
Label
R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
Instantiates
Publication
Label
R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
Publication

Library Locations

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