Sam Wardleworth (Pinsent Masons) examines lessons from a number of tribunal decisions over the past five years.
There have been a number of decisions released regarding applications from third parties to access documents within a set of tax tribunal proceedings. In this article we discuss who can access documents what principles the tribunal will apply what documents are and are not obtainable the procedure for applying and the practical issues arising.
Who can access documents?
The short answer to this question is anyone can apply but they will need to convince the tribunal that they have a legitimate reason for seeking the documents. While members of the general public might in theory apply realistically the applications are likely to come from two sources: other tax advisers and journalists.
Some of the applications are made after a hearing has been held or a decision released...
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Sam Wardleworth (Pinsent Masons) examines lessons from a number of tribunal decisions over the past five years.
There have been a number of decisions released regarding applications from third parties to access documents within a set of tax tribunal proceedings. In this article we discuss who can access documents what principles the tribunal will apply what documents are and are not obtainable the procedure for applying and the practical issues arising.
Who can access documents?
The short answer to this question is anyone can apply but they will need to convince the tribunal that they have a legitimate reason for seeking the documents. While members of the general public might in theory apply realistically the applications are likely to come from two sources: other tax advisers and journalists.
Some of the applications are made after a hearing has been held or a decision released...
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:
