The WLR Daily case summaries
[2025] WLR(D) 67
King’s Bench Division
Ashley v Revenue and Customs Comrs
[2025] EWHC 134 (KB)
2024 Dec 2, 3;
2025 Jan 24
2025 Jan 24
Heather Williams J
Data protection— Personal data— Processing— Taxpayer making subject access request in respect of personal data processed by revenue— Whether personal data to be provided by revenue including that processed by Valuation Office Agency— Whether revenue obliged to search for such data— Whether data relating to tax liability “personal data” within meaning of relevant legislation— Whether falling within exemption for personal data processed for purpose of assessment or collection of tax or duty— Whether revenue failing to provide personal data in concise, transparent and intelligible manner— Whether breaching taxpayer’s subject access rights—
Data Protection Act 2018 (c 12), s 8(2)(a), Sch 2, para 2
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Parliament and Council Regulation (EU) 2016/679, arts 12(1)–(3), 15(1)(3)