Case Comment: R (Ingenious Media Holdings plc and another) v Commissioners for Her Majesty’s Revenue and Customs, HMRC “Off the Record” briefing was a breach of confidence – Dan Tench

21 10 2016

ingenious-group-255x90In the case of R (Ingenious Media) v HMRC ([2016] UKSC 54) UK Supreme Court held that information provided by taxpayers to HMRC is confidential and that HMRC acted unlawfully by disclosing such information to journalists. Read the rest of this entry »





Digital Economy Bill, Clause 64, HMRC information – Dan Tench

29 07 2016

hmrc-2In a post on 26 July 2016, I wrote about three curiosities arising from Part 5 of the Digital Economy Bill which provides for the sharing of information in government.  There is however one further important curiosity relating to Part 5 of the Bill concerning information held by HMRC and arising from a case recently before the Supreme Court, R (Ingenious Media and Anr) v HMRCRead the rest of this entry »





Case Law: R (Ingenious) v HMRC: ‘Tax avoiders’ don’t have human rights – Philippa Whipple QC

7 11 2013

HM Revenue & Customs websiteIn the case of R (Ingenious Media Holdings) v Her Majesty’s Revenue and Customs ([2013] EWHC 3258 (Admin)) Sales J has rejected an application for judicial review by Ingenious Media Holdings plc and Patrick McKenna, who complained that a senior official in HMRC had identified them in “off the record” briefings. Read the rest of this entry »