Breach of subject access rights under GDPR

HMRC was conducting an enquiry into disposals of properties by the claimant to special purpose companies owned by a company of which he was an employee. It issued closure notices in which it concluded that the properties had been sold at an overvalue so the claimant had obtained a taxable benefit.

He appealed and HMRC later withdrew the closure notice. The claimant’s solicitors then made a subject access request for access to the personal information HMRC held on the claimant. In the letter the solicitors added: ‘For the avoidance of doubt we require a copy of any and all data held in relation to HMRC’s enquiry that pertains to our client’s personal data used by HMRC.’

HMRC provided only some of the data but said it was entitled to withhold various documents.

Counsel for the claimant said his ‘personal data extends to the enquiry’s assessment...