Market leading insight for tax experts
View online issue

Christine Yates v HMRC

In Christine Yates v HMRC (HQ14X00565 – 7 July 2014) the High Court ordered HMRC to provide employment history in relation to an asbestos claim.

HMRC had taken the view that it could not lawfully disclose HMRC employment schedules outside the scope of issued court proceedings in respect of persons who had died of asbestos diseases. This meant that intending claimants could not obtain the employment histories needed to be able to identify and sue the correct tortfeasors. The High Court listed this hearing as a sample case.

HMRC contended relying on CRCA 2005 s 18 that it could not disclose any employment history as such information was held in connection with its function. HMRC also argued that DPA 1998 ss 7 and 8 did not assist as either the data did not constitute ‘personal data’ since it related to a deceased individual...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.