High Court on HMRC Disclosure

Today the High Court handed-down its judgement in the case of Good Law Project Ltd v HM Revenue & Customs & Others [2019] EWHC 3125 (Admin) on a preliminary question whether HMRC can disclose details of its assessment of Uber London Ltd’s VAT liabilities.  Despite an application for a penal notice, which would prevent onward disclosure, the court decided such disclosure is lawful to the Good Law Project Ltd but that non-parties, such as the media, seeking confidential information will have to apply to the court.