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

Creator

• Daly, S

Subject

• disclosure
• procedural law
• case law
• tax avoidance
• taxpayer rights
• professional privilege

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