R (on the application of Emblin) and others v Revenue and Customs Commissioners

Confidential information – Disclosure. Disclosures to the defendant Revenue and Customs Commissioners (HMRC) by a tax scheme investor were voluntary, not induced by HMRC as a matter of fact and neither of two tax advice letters disclosed were covered by legal professional privilege. Therefore, the Administrative Court dismissed the claimant's application for judicial review of HMRC's decision dismissing their complaint about HMRC's receipt of the confidential material.

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