Archive for February, 2014

Patient Confidentiality Trumps Tax Inquiry

A general practitioner has scored an important victory over the tax authorities after the First-tier Tribunal (FTT) ruled that demands that she disclose her appointments diary as part of an inquiry into her Income Tax affairs were unreasonable. Dr Kathleen Long expressed serious concerns about patient confidentiality when HM Revenue and Customs (HMRC) required sight of the diary, which contained names and addresses of hundreds of patients and details of their treatment. In allowing her appeal, the FTT described Dr Long as a ‘wholly credible and reliable’ witness who had in no way sought to be difficult or obstructive but had co-operated fully with HMRC throughout. The diaries contained no financial information and the idea that they would in some way aid the inquiry was ‘remote and speculative’. Dr Long acts as locum GP on the Isles of Cumbrae, Islay and Braemar, ... Read more
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