United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> X Ltd, Y Ltd, Z Ltd and 17 Individuals v Revenue and Customs: [2020] UKUT 29 (TCC) (30 January 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/29.html
Cite as: [2020] STC 454, [2020] STI 259, [2020] BTC 538, [2020] UKUT 29 (TCC)

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X Ltd, Y Ltd, Z Ltd and 17 Individuals v Revenue and Customs: [2020] UKUT 29 (TCC) (30 January 2020)

PROCEDURE - Taxpayers' applications for closure notices - HMRC applying to FTT without notice for approval of third party information notices - FTT refusing to allow taxpayers to participate in third party notice hearings and staying closure notice applications - FTT's powers in "without notice" applications to approve information notices - whether FTT's decisions wrong in law.

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