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Leave to appeal in Ingenious Media Holdings

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The Supreme Court has granted taxpayers permission to appeal in R (on the application of Ingenious Media Holdings pIc and another) v HMRC.  The case concerns the extent of HMRC’s duty of confidentiality and the scope of HMRC’s wider function. The Court of Appeal agreed with the High Court in concluding that an off the record briefing with journalists did not breach HMRC’s duty of confidentiality because the disclosures were proportionate and served a legitimate purpose of publishing HMRC’s views regarding film schemes in relation to tax avoidance. For an analysis of the Court of Appeal decision, see Tax Journal, Issue 1256.

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