Regina (Privacy International and others) v Her Majesty’s Revenue and Customs Commissioners – WLR Daily

Posted May 29th, 2014 in disclosure, HM Revenue & Customs, law reports, third parties by michael

Regina (Privacy International and others) v Her Majesty’s Revenue and Customs Commissioners [2014] EWHC 1475 (Admin);  [2014] WLR (D)  234

‘The margin of discretion afforded HM Revenue and Customs Commissioners in considering whether to disclose to a third party information about its export control functions under section 18(2)(a) and (d) of the Commissioners for Revenue and Customs Act 2005 could not be uniformly categorised and would vary according to the facts. It might be, in some circumstances, materially or even very substantially circumscribed but in other cases it might be relatively broad and there was no convincing wisdom in seeking to categorise the margin in quantitative terms that were wide, middling or narrow.’

WLR Daily, 12th May 2014

Source: www.iclr.co.uk