CONFIDENTIALITY

Taxpayer loses right to confidentiality.

Offshore employment: Bilfinger Salamis UK Ltd v HMRC [2024] UKFTT 736 (TC) (16 August) concerns the so-called host employer rules which apply where the ‘personal services’ of individuals employed by a foreign employer are ‘made...

Laura Poots (Pump Court Tax Chambers) shares some tips for minimising last minute procedural issues and also reports some positive developments in diversity at the Bar.

HMRC's increased role during the Covid-19 pandemic puts a fresh spotlight on its duties and obligations regarding data protection and taxpayer confidentiality.

Tori Magill (Good Cop9) examines the legal position concerning the balance between the right to privacy and the needs of HMRC to carry out its functions.

Gideon Sanitt (Macfarlanes) considers the decision in Ingenious Media and when HMRC may be excused from its duty of confidentiality.

When considering whether to bring an appeal before the tribunals, reputational risk and taxpayer confidentiality are increasingly likely to be at the forefront of taxpayers’ minds. Liesl Fichardt and Robert Sharpe examine how such risks may be mitigated.