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

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Summaries

Summary Under

statutory exceptions to taxpayer confidentiality should be construed narrowly in light of the common law of confidentiality

The Permanent Secretary for Tax in HMRC (Mr Hartnett), gave an interview to two financial journalists from The Times to discuss tax avoidance. The...

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Summary Under

common law of confidentiality not overridden by general words

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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