Ashley v Revenue and Customs Comrs

Subject Matter

DATA PROTECTION — Personal data — Processing — Taxpayer making subject access request in respect of personal data processed by revenue in connection with inquiry into tax return — 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 — Data Protection Act 2018 (c 12), Sch 2, para 2 — Parliament and Council Regulation (EU) No 2016/679, arts 4(1), 12(1)(2)(3), 15(1)(3)

[2025] EWHC 134 (KB); [2025] 4 WLR 29; [2025] STC 342; [2025] WLR(D) 67, KBD

Commentary

Panopticon
Does subject access have to be taxing? Case comment