James Bullock review the circumstances when HMRC are at liberty to exchange taxpayer information
HMRC powers to 'name and shame' deliberate tax defaulters which came into force in respect of deliberate tax defaults after 1 April 2010 have focused minds on the way HMRC handles the confidential information that it holds in relation to taxpayers. HMRC is of course under a basic obligation to protect the confidentiality of the taxpayer: HMRC may not disclose information which is held in connection with HMRC's functions under s 18(1) of the Commissioners for Revenue and Customs Act (CRCA) 2005. HMRC is also bound by the protections afforded by the Data Protection Act 1998 which covers the ways in which personal data is processed and aims to impose a series of safeguards to protect that data and ultimately the individual.
There is however a raft of exceptions to...
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James Bullock review the circumstances when HMRC are at liberty to exchange taxpayer information
HMRC powers to 'name and shame' deliberate tax defaulters which came into force in respect of deliberate tax defaults after 1 April 2010 have focused minds on the way HMRC handles the confidential information that it holds in relation to taxpayers. HMRC is of course under a basic obligation to protect the confidentiality of the taxpayer: HMRC may not disclose information which is held in connection with HMRC's functions under s 18(1) of the Commissioners for Revenue and Customs Act (CRCA) 2005. HMRC is also bound by the protections afforded by the Data Protection Act 1998 which covers the ways in which personal data is processed and aims to impose a series of safeguards to protect that data and ultimately the individual.
There is however a raft of exceptions to...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
