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CONFIDENTIALITY AND PUBLIC AUTHORITIES: FUNDAMENTAL RIGHTS, LEGALITY AND DISCLOSURE FOR STATUTORY FUNCTIONS

Published online by Cambridge University Press:  12 July 2017

Oliver Michael Butler
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Extract

TAXPAYER confidentiality has a long history of protection in the UK. It is a fundamental part of the tax system. It has been considered invaluable by the executive for the efficient collection of taxation, protected by Parliament since the Income Tax Act 1799 and recognised by the courts as a “vital element in the working of the system” (Inland Revenue Commissioners v National Federation of Self-Employed and Small Businesses Ltd. [1982] A.C. 617, 633, per Lord Wilberforce).

Type
Case and Comment
Information
The Cambridge Law Journal , Volume 76 , Issue 2 , July 2017 , pp. 253 - 256
Copyright
Copyright © Cambridge Law Journal and Contributors 2017 

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