Application for judicial review of a decision of the Defendants acting by one of their most senior officials to disclose information relating to the claimants in an ‘off the record’ briefing with two journalists.
Held: The request for judicial review was refused. There was a proper connection between the function of the commissioners to collect tax in an efficient and cost-effective way and the disclosures made by the official in the course of his briefing, and his decision to make the limited revelations that he had was based on a judgment which fell within the lawful parameters of section 18(2)(b) of the 2005 Act. The disclosure might assist the Commissioners in persuading the public not to engage in such film investment schemes. The rationality standard is a flexible one, which varies in the width of discretion allowed to a decision-maker according to the strength of the public interest and the strength of the interests of any individual affected by the decision to be taken. He laid stress on the fact that the disclosures made were limited and that the interview was agreed to be off the record.
Judges:
Sales J
Citations:
[2013] EWHC 3258 (Admin), [2014] BTC 3, [2013] STI 3400, [2013] WLR(D) 410, [2014] STC 673, [2014] ACD 65
Links:
Statutes:
Commissioners for Revenue and Customs Act 2005 18 51
Jurisdiction:
England and Wales
Cited by:
Appeal from – Ingenious Media Holdings Plc and Another, Regina (on The Application of) v Revenue and Customs CA 4-Mar-2015
The claimant sought judicial review of the disclosure, off the record by an officer of the defendant to a journalist, of confidential materials as to their investigation of his involvement in a film investment scheme. The claim had been rejected by . .
Ar First Instance – Ingenious Media Holdings Plc and Another, Regina (on The Application of) v Revenue and Customs SC 19-Oct-2016
The tax payer complained that the Permanent Secretary for Tax had, in an off the record briefing disclosed tax details regarding a film investment scheme. Despite the off the record basis, details were published in a newspaper. His claims had been . .
Lists of cited by and citing cases may be incomplete.
Media, Taxes Management
Updated: 19 July 2022; Ref: scu.517003