The Coroner, conducting an investigation into a person’s death, issued notices under para 1(2) of Schedule 5 to the Coroners and Justice Act 2009, requiring the Revenue and Customs Commissioners to provide occupational information concerning the deceased for the purpose of investigating whether he had died as a result of an industrial disease. The Commissioner sought judicial review of the decision to issue those notices and asserted that the 2009 Act, which did not expressly bind the Crown, did not do so by necessary implication either. The Revenue said that compliance with the notice would pt them in breach of their own duties of confidentiality under the 2005 Act.
Held: Schedule 5 to the CJA 2009 binds the Crown by necessary implication. It follows that the Notices constituted an ‘order of court’ within s.18(2)(e), CRCA 2005, binding on HMRC. It follows further that the duty of confidentiality flowing from s.18(1), CRCA 2005 was displaced and HMRC was entitled to comply with the Notices.
Judges:
Gross LJ, Burnett J
Citations:
[2014] EWHC 1586 (Admin), [2015] 1 QB 481, [2014] 3 WLR 1660, [2014] WLR(D) 226
Links:
Statutes:
Coroners and Justice Act 2009, Commissioners for Revenue and Customs Act 2005, European Convention of Human Rights 2
Jurisdiction:
England and Wales
Citing:
Dictum adopted – The British Broadcasting Corporation v Johns (HM Inspector of Taxes) CA 5-Mar-1964
The BBC claimed to be exempt from income tax. It claimed crown immunity as an emanation of the crown. The court had to decide whether the BBC was subject to judicial review.
Held: It is not a statutory creature; it does not exercise statutory . .
Cited by:
Cited – Black, Regina (on The Application of) v Secretary of State for Justice Admn 5-Mar-2015
The serving prisoner said that new general restrictions on smoking in public buildings applied also in prisons. were a breach of his human rights. The only spaces where prisoners were allowed now to smoke were their cells, and he would share cells . .
Cited – Secretary of State for Justice v Black CA 8-Mar-2016
The Secretary of State appealed against a declaration that the provisions prohibiting smoking in pubic places applied in prisons.
Held: The appeal succeeded. . .
Cited – Black, Regina (on The Application of) v Secretary of State for Justice SC 19-Dec-2017
The Court was asked whether the Crown is bound by the prohibition of smoking in most enclosed public places and workplaces, contained in Chapter 1 of Part 1 of the Health Act 2006.
Held: However reluctantly, the claimant’s appeal was . .
Cited – Black, Regina (on The Application of) v Secretary of State for Justice Admn 5-Mar-2015
The serving prisoner said that new general restrictions on smoking in public buildings applied also in prisons. were a breach of his human rights. The only spaces where prisoners were allowed now to smoke were their cells, and he would share cells . .
Lists of cited by and citing cases may be incomplete.
Coroners, Taxes Management, Information, Human Rights
Updated: 27 November 2022; Ref: scu.526075