Following a 2-day Part 8 trial, Heather Williams J has handed down a lengthy and important judgment concerning the application of the concept of “personal data”, the extent of searches required by Article 15 UK GDPR, the provision of contextual information and the proper approach to the application of the “tax exemption” under paragraph 2 of schedule 2 to the DPA 2018.
Michael Ashley v Commissioners for His Majesty’s Revenue and Customs [2025] EWHC 134 (KB) concerned a claim brought by the well-known British businessman, Mike Ashley, against HMRC for breach of his subject access rights under the UK GDPR. Mr Ashley made a subject access request (“SAR”) in the context of a (then) ongoing tax dispute. HMRC initially maintained that all of Mr Ashley’s personal data were exempt and therefore not disclosable. When it did subsequently provide Mr Ashley with some data, Mr Ashley contended that its response was incomplete and inadequate. He argued that HMRC failed: properly to construe his SAR; to conduct adequate searches when responding to it; properly to apply the concept of personal data and the tax exemption; and to provide him with copies of his personal data in a sufficiently contextualised manner so as to render them intelligible.
Heather Williams J found in Mr Ashley’s favour on each of those points, albeit rejecting his wider argument that all data relating to HMRC’s assessment of his tax liability in respect of the tax enquiry amounted to his personal data. Her judgment contains useful guidance for practitioners dealing with SARs at every stage of the process from construing a SAR when first made, to providing copies of the personal data in a manner that is intelligible and transparent for the data subject. More widely, the judgment contains important guidance as to how the foundational concept of “personal data” is to be construed and applied in practice.
The judgment is here.
Anya Proops KC and Zac Sammour acted for Mr Ashley. James Cornwell acted for HMRC.
