Recent cases suggest a worrying trend towards HMRC adopting a more combative approach to judicial review proceedings, write Robert Waterson and Rebekka Sandwell (Eversheds Sutherland).
In this article we consider two recent decisions of the Upper Tribunal (UT) (made by the same judge Judge Raghavan) which dealt with applications by taxpayers in connection with their judicial review claims against HMRC.
In the first case R oao Rettig Heating Group UK Ltd (in liquidation) v HMRC [2024] UKUT 315 (TCC) the UT dismissed the claimant’s application for disclosure of documents from HMRC whereas in the second case R oao Fluid Systems Technologies (Scotland) Ltd and others v HMRC [2024] UKUT 322 (TCC) the UT allowed the claimants’ application for cross-examination of an HMRC witness at a judicial review hearing.
Disclosure of documents by HMRC
In Rettig Heating Group an application for disclosure was...
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Recent cases suggest a worrying trend towards HMRC adopting a more combative approach to judicial review proceedings, write Robert Waterson and Rebekka Sandwell (Eversheds Sutherland).
In this article we consider two recent decisions of the Upper Tribunal (UT) (made by the same judge Judge Raghavan) which dealt with applications by taxpayers in connection with their judicial review claims against HMRC.
In the first case R oao Rettig Heating Group UK Ltd (in liquidation) v HMRC [2024] UKUT 315 (TCC) the UT dismissed the claimant’s application for disclosure of documents from HMRC whereas in the second case R oao Fluid Systems Technologies (Scotland) Ltd and others v HMRC [2024] UKUT 322 (TCC) the UT allowed the claimants’ application for cross-examination of an HMRC witness at a judicial review hearing.
Disclosure of documents by HMRC
In Rettig Heating Group an application for disclosure was...
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:
