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Privacy International: HMRC’s obligation to disclose to third parties

Cathya Djanogly reviews the decision of the High Court in Privacy International on whether HMRC should have disclosed information about an investigation it was carrying out.

The case of R (on the application of Privacy International) v HMRC [2014] EWHC 1475 is unusual for many reasons. It is the story of a successful application for judicial review (a rare achievement) in an area where practical guidance is noticeable by its non-existence. Also it does not really answer the question which was asked – should HMRC have disclosed information about an investigation it was carrying?

The case turned on the export of a gadget of which Q (the eponymous character of James Bond movies) would have been envious. FinFisher products covertly install malicious software on a computer without the knowledge of its user...

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