R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
Resource Information
The work R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
Resource Information
The work R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentialityWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/PzBJELVWbcE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/PzBJELVWbcE/">R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/PzBJELVWbcE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/PzBJELVWbcE/">R. (Ingenious Media) v HMRC : public disclosures and HMRC's duty of confidentiality</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>