X Ltd, Y Ltd, Z Ltd and 17 Individuals v The Commissioners for HM Revenue and Customs: [2020] UKUT 0029 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Thomas Scott on 30 January 2020.
Read the full decision in .
PROCEDURE – Taxpayers’ applications for closure notices – HMRC applying to FTT without notice for approval of third party information notices – FTT refusing to allow taxpayers to participate in third party notice hearings and staying closure notice applications – FTT’s powers in “without notice” applications to approve information notices - whether FTT’s decisions wrong in law.
Published 30 January 2020