Regina v Inland Revenue Commissioners Ex Parte Banque Internationale A Luxembourg Sa: QBD 27 Jul 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.


Times 27-Jul-2000


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

Corporation Tax, Human Rights

Updated: 09 April 2022; Ref: scu.85321