Willingly given

Disclosure of documents

The claimants invested in tax schemes. The promoter had appointed an independent financial adviser to work with investors. That adviser was also an investor and a member of a fighting fund set up to defend the arrangements should HMRC challenge them.

The adviser disclosed to HMRC documents and information belonging to the promoter without permission. The promoter said HMRC had no right to receive or retain them.

The claimants applied for judicial review on the ground that HMRC was in breach of its guidance for officers dealing with human intelligence known within the department as HUMINT.

The High Court said HMRC had done nothing other than accept information offered to it. The adviser had volunteered the information willingly and HMRC did not ask for more.

The application for judicial review was refused.

Andrew Hubbard said: ‘This is a complex case involving several strands of common law...