“It is highly likely that the defendant has taken an unduly restrictive approach to the personal data that it has provided,” Judge Williams said.
Court Findings
HMRC disclosed 311 documents out of more than 1,000 identified by the investigating department, while the VOA reviewed over 9,000 documents but did not fully disclose them. Judge Williams criticized this narrow approach, noting that valuations of the 32 properties likely qualified as Ashley’s personal data.
However, the court rejected Ashley’s argument that all data processed during HMRC’s assessment of his tax liability constituted personal data. The judge clarified that while some investigation records are disclosable, others may not meet the GDPR’s definition of personal information.
Legal Vindication
Ashley’s spokesperson described the ruling as a “vindication,” citing HMRC’s “serious and persistent unlawful conduct” in handling the request. “It is now clear that HMRC cannot rely on exemptions under the UK GDPR in a broad-brush manner to deny taxpayers access to their personal data,” the spokesperson said.
