Ashley is bringing legal action against the tax body over allegedly “extensive” breaches of data protection obligations, The Times reported, adding that The High Court heard that information on the billionaire was withheld following a demand for £13.6m in additional taxes.
HMRC is defending the claim but accepts that it breached obligations to a smaller extent.
The hearing comes after a battle to become Boohoo CEO, a role that eventually went to Debenhams chief executive Dan Finley on 1 November.
Frasers Group published an open letter proposing that Ashley be made director and CEO of Boohoo Group, on 24 October.