Third parties can, in certain circumstances, obtain documents from tribunal proceedings that are unrelated to the applicant. While the position has been fairly firm within the court system for many years, there have been a number of decisions over the past five years from tax tribunals specifically which help to clarify when such applications will be granted. Both journalists and advisers have successfully persuaded the tribunals that they have a legitimate interest in obtaining certain documents.
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Third parties can, in certain circumstances, obtain documents from tribunal proceedings that are unrelated to the applicant. While the position has been fairly firm within the court system for many years, there have been a number of decisions over the past five years from tax tribunals specifically which help to clarify when such applications will be granted. Both journalists and advisers have successfully persuaded the tribunals that they have a legitimate interest in obtaining certain documents.
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:
