Principle of Legality

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Ingenious Media Holdings plc & Anor, R (on the application of) v Commissioners for HMRC, [2016] UKSC 54

A senior British tax official disclosed, in an “off the record” interview with some journalists, that the schemes of a particular promoter of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 241 - Subsection 241(4) - Paragraph 241(4)(a) statutory exceptions to taxpayer confidentiality should be construed narrowly in light of the common law of confidentiality 428