An Employment Tribunal erred in law in ordering disclosure which would, if given, have put the Respondent in breach of section 19(5) of the Anti-Terrorism, Crime and Security Act 2001, by which the Respondent was prevented from further disclosing information obtained by it from HMRC pursuant to subsection 19(2) except in certain circumstances and with the consent of the Commissioners of HMRC. No reasons for the decision had been given despite there having been sought.
Citations:
[2018] UKEAT 0130 – 18 – 0410
Links:
Jurisdiction:
England and Wales
Employment
Updated: 30 June 2022; Ref: scu.630730