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.
Release date: 7 February 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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