Privacy International: HMRC’s obligation to disclose to third parties

The case of R (on the application of Privacy International) v HMRC [2014] EWHC 1475 is unusual for many reasons. It is the story of a successful application for judicial review (a rare achievement) in an area where practical guidance is noticeable by its non-existence. Also it does not really answer the question which was asked – should HMRC have disclosed information about an investigation it was carrying?

The case turned on the export of a gadget of which Q (the eponymous character of James Bond movies) would have been envious. FinFisher products covertly install malicious software on a computer without the knowledge of its user by...