The recent ruling in Ashley v HMRC(1) provides detailed judicial guidance on responding to data subject access requests (known as DSARs). The judgment addresses several questions which frequently arise in practice, including how to identify responsive personal data and the extent of the search required.

In 2022, Mr Michael Ashley submitted a DSAR requesting “all information held in relation to” him by HMRC relating to an enquiry between 2014 and 2016 concerning the ­valuations for tax purposes of properties owned by him.

Initially, HMRC refused to disclose anything more than some correspondence with his solicitors, citing exemptions under the Data Protection Act. After some further exchanges, and Mr Ashley commencing a High Court claim in January 2024 challenging their response, HMRC provided a number of schedules containing extracts of his personal data. However, Mr Ashley maintained the response was unsatisfactory and a two-day trial took place before Mrs Justice Heather Williams DBE in early December 2024.