Regina v Inland Revenue Commissioners Ex Parte Banque Internationale a Luxembourg Sa: Admn 23 Jun 2000

The commissioners obtained court orders directing the applicant bank to disclose confidential information in their possession. The bank resisted on the ground that the demand breached their rights to confidentiality and to privacy. Although the orders did infringe the Bank’s article 8 rights, the notices were valid because the interference was justified under article 8(2). The notices were served in accordance with law, and were justified in pursuit of a legitimate aim and necessary in a democratic system for protecting the taxation system.


Gazette 06-Jul-2000, [2000] EWHC Admin 360




European Convention on Human Rights 8, Taxes Management Act 1970, Income and Corporation Taxes Act 1988


England and Wales

Corporation Tax, Human Rights, Banking

Updated: 12 April 2022; Ref: scu.140175