The Commissioners for HM Revenue and Customs v Ingenious Games LLP and Inside Track Productions LLP and another: [2014] UKUT 0062 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 7 February 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Ingenious Games LLP, Inside Track Productions LLP & another.

Disclosure of documents in a tax appeal – third party disclosure – circumstances in which the Upper Tribunal will allow appeal in respect of exercise of case management powers by the First-tier Tribunal.

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