‘In the particular circumstances of the case limited disclosures made by a Revenue and Customs official in an “off the record” briefing with journalists concerning tax avoidance schemes had been made “for the purposes” of a function of the Revenue and Customs, within section 18(2)(a)(i). Therefore there had been no breach of article 18(1) of the Commissioners for Revenue and Customs Act 2005, which required the commissioners to maintain confidentiality of information about a taxpayer’s affairs.’
WLR Daily, 4th March 2015
Source: www.iclr.co.uk
