“…n that is practicable having regard to the staff available to them and the cost of collection”. In R (Wilkinson) v Inland Revenue Commissioners [2005] UKHL 30, [2005] 1 WLR 1718, Lord Hoffmann observed in paragraph 21 that this discretion:…”
“…nesses Ltd [1982] AC 617 (the “Fleet Street Casuals” case) at p 636 per Lord Diplock, confirmed in R (Wilkinson) v Inland Revenue Commissioners [2005] UKHL 30, [2005] 1 WLR 1718 per Lord Hoffmann at [20]. The duty of confidence which HMRC owes to taxpayers has also long been recognised as part and parcel of the care and management func…”
“…[2005] UKHL 30, [2005] 1 WLR 1718, it had been held that the article 14 rights of a widower had been breached by the denial of a bereavement allowance that the Inland Revenue would have accorde…”