Sophie Rhind and Victoria Braid (Macfarlanes) examine a recent case in which the tribunal takes a tough approach to HMRC’s failure to comply with an unless order.
It is unusual to see the FTT take a hard line against failure by HMRC to comply with directions and bar them from participating in proceedings. However this is what happened in the recent case of Ebuyer (UK) Ltd v HMRC [2023] UKFTT 611 (TC) when HMRC breached an ‘unless order’ requiring them to disclose certain documents. As a result although proceedings will continue HMRC cannot play an active role and their case will be seriously disadvantaged.
It goes without saying that in most circumstances breaching an unless order is a significant matter and where that breach involves a failure by HMRC to comply with disclosure obligations it is particularly serious. Usually in the FTT the parties...
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Sophie Rhind and Victoria Braid (Macfarlanes) examine a recent case in which the tribunal takes a tough approach to HMRC’s failure to comply with an unless order.
It is unusual to see the FTT take a hard line against failure by HMRC to comply with directions and bar them from participating in proceedings. However this is what happened in the recent case of Ebuyer (UK) Ltd v HMRC [2023] UKFTT 611 (TC) when HMRC breached an ‘unless order’ requiring them to disclose certain documents. As a result although proceedings will continue HMRC cannot play an active role and their case will be seriously disadvantaged.
It goes without saying that in most circumstances breaching an unless order is a significant matter and where that breach involves a failure by HMRC to comply with disclosure obligations it is particularly serious. Usually in the FTT the parties...
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:
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