Kevin McCabe v The Commissioners for HM Revenue and Customs [2020] UKUT 0266 (TCC)
The Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Upper Tribunal Judge Scott 21 September 2020
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PROCEDURE – FTT refusal to direct HMRC to disclose documents relating to the mutual agreement procedure with the Belgian competent authority under the UK/Belgium double tax treaty - consideration of “relevance” of documents - appeal dismissed
Published 28 September 2020