Market leading insight for tax experts
View online issue

Privacy International: HMRC’s obligation to disclose to third parties

Speed read

In the Privacy International case, the decision of HMRC not to disclose information on an investigation it was carrying out was quashed as a result of both a misapprehension of the law and a series of procedural blunders. The case’s key message is that the decision whether to disclose is not binary: it does not call for a ‘yes’ or ‘no’ answer. Rather, it requires a thorough assessment of the conflicting interests at play in each particular case, in order to decide the scope and conditions of a disclosure (if any).

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

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.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.