Robert Waterson and Liam McKay (RPC) suggest that the recent Mitchell case is indicative of a wider sense of apprehension in HMRC.
HMRC’s duty of confidentiality
HMRC’s functions are prescribed by s 5 of the Commissioners for Revenue and Customs Act 2005 (CRCA 2005) and include the collection and management of revenue. The term ‘functions’ is defined in CRCA 2005 s 51(2)(a) as ‘any power or duty (including a power or duty that is ancillary to another power or duty)’. In practice the vast majority of HMRC’s functions and powers are delegated to and exercised by HMRC officers pursuant to CRCA 2005 s 13.
In accordance with CRCA 2005 s 18 HMRC has a duty of confidentiality that prohibits the disclosure of information it holds in connection with its functions except in certain prescribed circumstances. Those circumstances include for example disclosure made for the...
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Robert Waterson and Liam McKay (RPC) suggest that the recent Mitchell case is indicative of a wider sense of apprehension in HMRC.
HMRC’s duty of confidentiality
HMRC’s functions are prescribed by s 5 of the Commissioners for Revenue and Customs Act 2005 (CRCA 2005) and include the collection and management of revenue. The term ‘functions’ is defined in CRCA 2005 s 51(2)(a) as ‘any power or duty (including a power or duty that is ancillary to another power or duty)’. In practice the vast majority of HMRC’s functions and powers are delegated to and exercised by HMRC officers pursuant to CRCA 2005 s 13.
In accordance with CRCA 2005 s 18 HMRC has a duty of confidentiality that prohibits the disclosure of information it holds in connection with its functions except in certain prescribed circumstances. Those circumstances include for example disclosure made for the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
