Partnership applying for information to be omitted for judgment
In R (oao GSTS Pathology LLP) v HMRC (and related applications) (QB – 21 June) a limited liability partnership (G) had applied to the QB for judicial review of HMRC’s proposal to alter the tax treatment of certain supplies. Following the hearing it applied for certain information to be omitted from the published judgment on the grounds that it was commercially sensitive. The QB rejected the application. Leggatt J observed that the information had been ‘contained in witness statements which were in evidence at the hearing’ and that ‘the entire hearing took place in open court’. He held that there was ‘no good reason to restrict publication of any information contained in (G’s) unaudited accounts’. On the evidence it appeared that G ‘would prefer competitors and customers not to know that if the proposed tax...
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Partnership applying for information to be omitted for judgment
In R (oao GSTS Pathology LLP) v HMRC (and related applications) (QB – 21 June) a limited liability partnership (G) had applied to the QB for judicial review of HMRC’s proposal to alter the tax treatment of certain supplies. Following the hearing it applied for certain information to be omitted from the published judgment on the grounds that it was commercially sensitive. The QB rejected the application. Leggatt J observed that the information had been ‘contained in witness statements which were in evidence at the hearing’ and that ‘the entire hearing took place in open court’. He held that there was ‘no good reason to restrict publication of any information contained in (G’s) unaudited accounts’. On the evidence it appeared that G ‘would prefer competitors and customers not to know that if the proposed tax...
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