J Webster v HMRC

In J Webster v HMRC [2024] EWHC 530 (KB) (8 March 2024) the High Court (HC) denied an application to strike out part of HMRC’s defence against a claim that the transfer of the claimant’s banking and investment data by HMRC to the USA was a breach of her rights as a data subject under data protection law. HMRC’s defence was that the claim was an abuse of process and it centred on disclosure of the identity of the person funding the claim. The funder was said by the claimant to be doing so on the condition that its identity remained undisclosed to the parties and the court. Its identity was known only to the claimant’s solicitors.

The claimant was an individual who had dual UK and US citizenship and objected to the transfer of information about her financial arrangements by her bank to the US tax authorities under the agreement...

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