In Good Law Project Ltd v R & C Commrs, ex parte Uber London Ltd [2019] BVC 50 the High Court found in favour of HMRC it was lawful to make disclosure of the fact or otherwise of a protective assessment in relation to a judicial review brought by the claimant but the disclosure should only be made to the director and officers of the claimant and no non-party could obtain a copy of HMRC’s Acknowledgement of Service without making an application to the Court under SI 1998/3132 Civil Procedure Rules 1998, rule 5.4C.

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