Application for disclosure between HMRC and HMRC expert
In Wired Orthodontics Ltd [2020] UKFTT 290 (TC) (9 July) the FTT dismissed the taxpayer’s application under rule 5(3) of FTT rules for disclosure of documents and information passing between HMRC's solicitors and their appointed expert witness on the grounds that this information benefited from without prejudice privilege and litigation privilege.
In Albert House Property Finance PCC Ltd (In liquidation) & another [2020] UKFTT 274 (TC) (26 June) the FTT refused the taxpayer’s application to withdraw its appeal. This was because: the taxpayer still had a ‘reasonable prospect of success’ even if the taxpayer didn't think so; there was no abuse of process in the appeals remaining live before the FTT; and it was not in the interests of justice to bring the proceedings to an end. Consequently the appeals remain...
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Application for disclosure between HMRC and HMRC expert
In Wired Orthodontics Ltd [2020] UKFTT 290 (TC) (9 July) the FTT dismissed the taxpayer’s application under rule 5(3) of FTT rules for disclosure of documents and information passing between HMRC's solicitors and their appointed expert witness on the grounds that this information benefited from without prejudice privilege and litigation privilege.
In Albert House Property Finance PCC Ltd (In liquidation) & another [2020] UKFTT 274 (TC) (26 June) the FTT refused the taxpayer’s application to withdraw its appeal. This was because: the taxpayer still had a ‘reasonable prospect of success’ even if the taxpayer didn't think so; there was no abuse of process in the appeals remaining live before the FTT; and it was not in the interests of justice to bring the proceedings to an end. Consequently the appeals remain...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")