This was an appeal in the Supreme Court concerning the scope of the duty of confidentiality that HMRC owes to taxpayers. Patrick McKenna founded Ingenious Media Holdings Plc (“Ingenious Media”), an investment and advisory group that specialised in the media industry. The group utilised tax relief schemes relevant to the industry; HMRC were investigating these schemes.

Ingenious Media brought proceedings for judicial review against the decision of Mr Hartnett and HMRC officials to speak to the journalists about their tax affairs in relation to these schemes. At first instance and on appeal it was held that the decision was not ‘irrational’ and within the scope of HMRC’s remit, applying ordinary judicial review principles. Ingenious Media appealed to the Supreme Court.

 

The cases mentioned, or made reference to, in this podcast are:

R (on the application of Ingenious Media Holdings Plc and another) v Commissioners for Her Majesty’s Revenue and Customs [2015] EWCA Civ 173

Marcel v Commissioner of Police of the Metropolis [1992] Ch 225

R v Secretary of State for the Home Office, Ex p Simms [2000] 2 AC 115

McKennitt v Ash [2006] EMLR 10