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HMRC has lost financial records

Hi Everyone

Not so much of an issue but HMRC Inspector has lost financial documents of one of my clients. I've reported it to ICO as a security breach and informed my client. Got a phone call from the inspector to confirm they had lost them, I informed them that as this was a telephone call and neither side have the telephone conversation recorded. I stated that I would be grateful if the inspector send me an email or letter confirming our telephone conversation. This was midday Thursday, as of yet no email confirmation. I emailed the inspector on Friday to basically confirm the telephone conversation and inform them that I have reported the breach to ICO and informed my client. Once again no reply and the inspector has opened it 9 times. A couple of questions:

Has anyone ever been in this situation before?

Could my client potentially sue HMRC for the security breach? (More a case for me to speak to a litigation solicitor I believe)

Has anybody had experienced on the protocol of HMRC on data protection breach?
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