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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> McCabe v HM Revenue (Tax) [2020] UKUT 266 (TCC) (21 September 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/266.html
Cite as: 23 ITL Rep 267, [2020] UKUT 266 (TCC), [2020] STC 2148, [2020] BTC 561, [2020] STI 2144
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Kevin McCabe v HM Revenue [2020] UKUT 266 (TCC) (21 September 2020)
PROCEDURE - [2019] UKFTT 317 (TC) FTT refusal to direct HMRC to disclose documents relating to the mutual agreement procedure with the Belgian competent authority under the UK/Belgium double tax treaty - consideration of "relevance" of documents - appeal dismissed
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