Robert Waterson and Lucy Collins (Eversheds Sutherland) examine a recent High Court ruling that could encourage individuals to challenge HMRC if they feel their personal data rights are being infringed.
A dispute arose in relation to the purchase of 32 properties by Sports Direct International PLC from Mr Ashley. In a protracted enquiry HMRC asserted that the properties were purchased at an overvalue and issued a substantial tax demand on the basis that a benefit had been conferred on Mr Ashley under ITEPA 2003 ss 201–203. HMRC eventually accepted that they had to withdraw their demands.
Mr Ashley later made a SAR to HMRC in which he asked for HMRC to:
‘Please provide a copy of all information held in relation to [Mr Ashley] since the inception of HMRC’s enquiry into [his] 2011/12 SATR to date. For the avoidance of doubt we...
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Robert Waterson and Lucy Collins (Eversheds Sutherland) examine a recent High Court ruling that could encourage individuals to challenge HMRC if they feel their personal data rights are being infringed.
A dispute arose in relation to the purchase of 32 properties by Sports Direct International PLC from Mr Ashley. In a protracted enquiry HMRC asserted that the properties were purchased at an overvalue and issued a substantial tax demand on the basis that a benefit had been conferred on Mr Ashley under ITEPA 2003 ss 201–203. HMRC eventually accepted that they had to withdraw their demands.
Mr Ashley later made a SAR to HMRC in which he asked for HMRC to:
‘Please provide a copy of all information held in relation to [Mr Ashley] since the inception of HMRC’s enquiry into [his] 2011/12 SATR to date. For the avoidance of doubt we...
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:
